Goods and services tax

Bell Gully is the only New Zealand law firm with a team dedicated to GST. 

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​​​We are renowned for the depth of our expertise and for our ability to provide straightforward, commercial and cost-effective advice, even in the most complex situations.

We have advised on every aspect of GST and in virtually every industry.  We are regularly called on to provide second opinions for other advisors' clients and we provide expert evidence in disputes.

We have successfully lobbied for changes to the GST law in a many areas including the air transport industry, the oil and gas industry, telecommunications, the bloodstock industry, and the charitable sector to name a few.

While most disputes with the IRD are resolved without the need for the courts, we have and continue to represent clients at all levels of our courts.

We advise, draft and review GST-related clauses in all types of contracts and agreements for both on and offshore clients.  We have excellent working relationships with advisors outside New Zealand and regularly work with them on a collaborative basis.  We have assisted clients, foreign firms and the tax regulators in foreign jurisdictions when those countries have implemented taxes similar to New Zealand's GST.

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.

Leasing
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.

Loyalty programmes
Providing advice and obtaining favourable GST rulings relating to customer loyalty programmes.

Securitisations
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.

Disputes
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 â€‹
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.

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  • Willy Sussman

    Partner Auckland
  • Campbell Pentney

    Senior Associate Auckland