Matthew Seddon

Acquisition of Mainland business

Advised Lactalis on the New Zealand tax aspects of its acquisition of Mainland Group Holdings Limited from Fonterra Co-operative Group Limited.

Internalisation of Vital Healthcare Property Trust

Advised Northwest Healthcare Properties Management Limited on the New Zealand tax aspects of a management internalisation transaction relating to Vital Healthcare Property Trust.

Digital businesses and electronic marketplaces

Advising digital businesses and electronic marketplaces on New Zealand income tax and GST issues including permanent establishment risks, employment taxes, remote services and the platform economy rules.

Sale of financial institution’s retail mortgage portfolio

Advised a large financial institution on the New Zealand tax aspects of the sale of its New Zealand retail mortgage portfolio, including its impact on the carry forward of tax losses.

Employee share schemes

Advising on the application of New Zealand’s employee share scheme rules and exempt employee share scheme rules. Obtaining a binding product ruling for a listed airline’s employee share scheme for New Zealand participants.

Sale of Orion Health Holdings Limited

Advised McRae Limited on the negotiation of the New Zealand tax aspects of the sale of Orion Health Holdings Limited to Healwell AI, including the divestment of various Orion entities pre-transaction.

Leveraged financing of New Zealand wealth management company

Advised a Canadian pension plan on the New Zealand tax aspects of the documentation for its leveraged financing of the acquisition of a New Zealand wealth management company, including the application of the NRWT and AIL regimes.

Private client taxation

Advising various domestic and international private clients on the New Zealand tax aspects of family investment structures, migration to and from New Zealand and complex issues relating to cross-border film projects.