Tax

We are recognised as leading New Zealand tax lawyers, with specialisation in corporate tax, GST, personal tax, trusts, and tax litigation.
We achieve excellent outcomes for domestic and international clients, advising on all tax-related matters including:

tax investigations, disputes and litigation
the establishment of investment and operating structures in New Zealand
M&A and capital raisings
corporate restructurings and capital repatriations
financing arrangements and securitisations
inbound and outbound investments
cross-border arrangements, including transfer pricing
insolvency and debt work-outs
funds management, including PIEs, and
employee share schemes.

We provide comprehensive and balanced guidance on tax issues. The team is recognised for its expert advocacy in all dealings with tax authorities, including tax rulings, disputes and litigation and tax law reform.

The team also advises individual and families on immigration, personal asset planning and trusts and estate management.

^{Chambers Asia Pacific 2025 Tax, 'Band 1'.}

^{The Legal 500 Asia Pacific 2025 Tax, 'Tier 1'.}

^{ITR World Tax 2025 General corporate tax, Tax controversy, 'Tier 1'.}

^{World Transfer Pricing 2025, 'Tier 1'.}

^{Clients say "The Bell Gully team provides an exceptional service. All advice is of a high quality and commercial. The Tax Team is exceptionally strong with a wealth of litigation experience with the revenue authority." "I am particularly impressed by their degree of integration/collaboration with their colleagues responsible for advising in other areas."}

Jarden Partners

Advised on the complex pre-transaction restructuring matters, income tax and GST aspects of the merger of Jarden Wealth, Harbour Asset Management, JBWere New Zealand and BNZ Investment Services to form FirstCape.

McRae Limited

Advised on the negotiation of the New Zealand tax aspects of the sale and the divestment of various Orion entities pre-transaction as part of the sale of Orion Health Holdings to Healwell AI.

Digital business

Advising on the cutting edge of digital business taxation in New Zealand, including on new, or recently introduced tax regimes, issues that require fine judgement and a detailed understanding of the operating model of the relevant business, and IRD engagement.

Public private partnerships (PPPs)

Advising NZ Transport Agency, Ministry of Education, Department of Corrections on the indirect tax aspects associated with a number of PPPs.

Sale of Kami to Boston Ventures

Advised the shareholders on all tax aspects of the NZ$300m sale, including documentation, rollover arrangements for founders and post-sale proceeds extraction.