Clear, clever, compliant.
That’s how we do tax.

Establish a tax-efficient and commercially appropriate investment or trading structure. We provide a comparison of the tax merits of various forms of legal entity, including sole proprietorship, partnership, limited partnership, company, look through company, trust, joint venture, or cooperative company.

Ensure your current investment and trading structure is providing the most tax-efficient outcome. We review existing structures and consider the merits of a restructure. We also assist in structuring share options for employees and external investors.

Extract value from your business and investments in the most tax-efficient manner to prevent over-taxation of hard-earned profits and investment returns. We review and provide advice on how you allocate remuneration between personal service payments, dividends, partnership share, and beneficiary distributions.

Understand the tax risks of purchasing shares in a company. We provide comprehensive tax due diligence reporting for purchasers on a timely basis.

Determine an optimal allocation of value between multiple asset and business transactions. We provide a contract review and tax advice for vendors and purchasers, including assistance with negotiating purchase price allocations for income tax and GST purposes.

Understand the process of an amalgamation and resulting tax implications for amalgamating and amalgamated companies. We assist in calculating tax liabilities resulting from an amalgamation and assisting you with accessing concessionary ‘rollover relief’ provisions, where possible.

Wind-up your company in the most tax-efficient manner. We provide tax advice in relation to company liquidations and assist with the short-form process.

Know when you may be liable for income tax in New Zealand and what exemptions are available. We assist in determining how your foreign income will be taxed during and after the Transitional Residency Exemption (if eligible).

Understand the concessions that may be available under the relevant double tax agreement with your native or country.

Determine the appropriate legal structure for expanding your trading, or investing, into the NZ market. We can assist you in determining whether your business has a taxable presence in NZ, selecting the right structure, and mitigating double taxation, where possible.

Understand whether your investment into NZ should be funded by way of debt or equity. We can assist you in determining the correct debt-to-equity ratio while navigating the various double tax agreements, withholding tax, transfer pricing and thin capitalisation regimes.

Navigate the specific land provisions of the Income Tax Act 2007 as they apply to builders and land developers. We provide advice for those in the industry on the application of the provisions, associated persons tainting, and available exemptions.

Understand whether a transfer or sale of a property may be subject to taxation under the Bright-line Test or any of the 13 other land tests of the Income Tax Act 2007.

Determine the tax cost of owning residential or commercial income-generating property. We provide advice to commercial and residential landlords on interest deduction limitations, loss ring-fencing and pooling, and lease incentives and goodwill payments.

We provide representation and advocacy when you are under the IRD’s microscope. We have the experience, knowledge, and contacts at the IRD to ensure you receive the best outcome, with the least amount of worry.

When errors are identified in your tax compliance, we assist in preparing and submitting a voluntary disclosure to assist you in receiving penalties and interest reductions.

We prepare binding ruling applications and Taxpayer Notice of Proposed Adjustments (TNOPA) on your behalf to provide you with certainty around how the IRD will approach a particular structure or transaction.

Understand the tax obligations of your board. We provide tax advice to the boards of body corporates, societies, associations, and charities around what income is taxable vs. exempt, or derived ‘within the circle of membership’. We also advice on when it is appropriate to register for GST.

Ensure your not-for-profit can issues donations receipts as a ‘donee’ organisation and that donors are eligible for a 33.33% rebate. We provide tax advice to boards on the registration and receipt criteria.

Understand the industry-specific tax concessions available to viticultural and horticultural businesses.

Register with the Australian Tax Office (ATO) and apply for a WET rebate through the IRD. We advise and assist with the process.