Freight of goods contracts
Advising international freight companies on GST effective arrangements for the transportation of goods within New Zealand as part of their freight of goods contracts.
Acquisition and disposal of land
Advising significant land owning trusts on their GST obligations on the acquisition and disposal of land.
Advising non-resident land owning companies on the GST implications of leases to New Zealand lessees and in relation to the availability of input tax credits on the acquisition of land.
Cross-border GST implications
Advising offshore digital content providers in respect of cross-border GST implications of sales to New Zealand customers in light of the proposal to tax, cross-border services.
Public private partnerships (PPPs)
Advising on GST aspects of major PPPs including schools, prisons and roading projects.
Providing advice and obtaining favourable GST rulings relating to customer loyalty programmes.
Providing advice on GST aspects of securitisations.
Hospital service providers
Advising on GST considerations to be taken into account by providers of hospital services when deciding whether to buy or lease equipment.
Mixed use assets
Advising on the GST aspects of mixed use assets, with a particular emphasis on land.
Assisting in the resolution of a dispute over GST liabilities assessed to a New Zealand participant of a major Australian property development which went into liquidation.
Oil and gas industry
Advising on GST associated with the oil and gas industry including how GST is to be accounted for by joint ventures and on the export of the product by offshore buyers wishing to undertake the export of the product themselves.
IPOs and capital raising programmes
Advising on services provided by merchant banks in connection with initial public offerings (IPOs) and capital raising programmes.
GST issues relating to Rules of Racing
Advising New Zealand Thoroughbred Racing (NZTR) and the Canterbury Jockey Club on a dispute with the IRD on whether GST is applicable to the NZTRs Rules of Racing. The dispute centres on the GST treatment of stake monies and has industry-wide implications.
ABC Acquisitions (in Liquidation)
Acting for McDonald Vague in their capacity as liquidators of ABC Acquisitions, a developer of childcare centres, and securing a favourable outcome in a tax dispute.
PHARMAC tax audit
Advising PHARMAC on the GST consequences of various rebate payments, subsidies and money flows that move between pharmaceutical providers, wholesalers, District Health Boards, PHARMAC, community pharmacies and other related bodies.