Campbell Pentney

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Campbell specialises in indirect taxes such as GST and custom duties as well as emerging technologies including blockchain and cryptocurrency.

Campbell is a special counsel in Bell Gully's tax team and specialises in indirect taxes and custom duties.

He advises on GST, income tax, charity law, property taxation and customs and excise duty matters. He frequently advises on GST aspects of a broad range of transactions, and has been involved in obtaining a number of GST rulings on behalf of clients.

Campbell is also an immigration lawyer and has assisted a wide range of clients with obtaining permanent residence or temporary work visas, including employers requiring work visas for new overseas hires.

Campbell also advises clients on the legal and tax implications of emerging technologies such as blockchain and cryptocurrency, liaises with Inland Revenue's policy division on upcoming tax reform and frequently discusses topical issues with news media.

He has been involved in various disputes with both the Inland Revenue Department, Immigration New Zealand and the New Zealand Customs Service. In the Customs context, Campbell has experience in the field of customs valuation, tariff classification, export control rules, rules of origin and excise duties.

The Legal 500 Asia Pacific 2024 ranks Campbell as a 'New Generation Partner' for tax. In previous editions, clients say "Campbell Pentney deserves special praise for being highly adept at tackling complex matters, as well as being swift, responsive and cost conscious."

Chambers Asia Pacific 2023 recognises Campbell as an 'Up and Coming' tax lawyer. In a previous edition of Chambers Asia Pacific 2022 Campbell was also recognised as an 'Up and Coming' tax lawyer, with the directory noting his work across GST, income tax and property tax. A client noted "Campbell is efficient and responsive in addressing our needs within the required time frames."

Work highlights

Customs compliance and disputes
Advising on Customs valuation issues, the application of free trade agreements and rules of origin, obtaining Customs rulings and assisting with Customs audits and disputes.

Blockchain/Cryptocurrency
Provided advice to various technology companies on tax and other regulatory implications of blockchain projects.

Advised individual investors of tax implications of various crypto-asset investments and liaised with Inland Revenue on related policy and technical issues.

Goods and Services Tax (GST) advice
Reviewing and advising on GST and Customs aspects of domestic and cross-border transactions, in particular the application of the New Zealand GST zero rating provisions and second hand goods credit claims.

Advised offshore digital content providers on cross-border GST implications of sales to New Zealand customers in light of the proposal to tax cross-border services.

International trade – customs and excise
Provided export control advice as part of the due diligence review for a proposed acquisition of the local branch of a multinational technology business.
Advised multinational corporations on the New Zealand Customs and local regulatory implications of proposed global restructures, including valuation aspects, documentation requirements, importer registrations and local product sale regulatory requirements.

Charity law
Assisted with establishing numerous charities including, You Are, Orange Sky, Voices for Hope and the Big Picture (New Zealand) Trust with drafting appropriate rules and obtaining registered charity and donee tax status.

Immigration
Assisted various New Zealand businesses with obtaining critical worker visas necessary for urgent travel to New Zealand while borders were closed.

Provided ongoing immigration law support to various New Zealand businesses to assist with matters including visa variations, Immigration New Zealand investigations, accreditation and specific purpose visas required for infrastructure projects.

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Work highlights

Insights by Campbell