Specialist Tax Advisory

Tax advice and advocacy.

Whether you’re an individual, a business, or a fellow accountant, we’re here to offer you expert tax advice. Our specialist, Alex Cull, not only holds a deep understanding of New Zealand’s tax laws, but is passionate about the subject, remaining constantly updated with the ever-evolving tax landscape.

Practical, timely tax advice in a language you can understand.

TAX TALK // Tax, explained.

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Service Menu

▲ Hover over box for service description.

Planning & structuring

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.

Legal structure establishment

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.

Restructuring

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.

Owner's remuneration

New migrants & cross-border transactions

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).

Tax residence

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

Double tax agreements

Determine how your foreign pension or superannuation is taxed in NZ and whether you have a tax liability for payments and withdrawals.

Foreign pension & superannuation

Outbound (foreign) investment

Determine whether your portfolio of foreign equity investments is subject to NZ’s Foreign Investment Fund (FIF) rules and apply the most beneficial calculation method to determine your income. We can assist with tax calculations for directly held and managed investment portfolios.

Foreign Investment Funds

Understand what NZ tax implications you may have in relation to your foreign company, partnership, trust, or trust. We assist in classifying foreign legal structures and advise on the most tax-efficient timing of income distribution.

Controlled foreign entities

Understand whether your crypto currency and NFT transactions result in a NZ tax liability. We assist in calculating taxable income that may arise from these transactions and provide recommendations to assist you in mitigating your tax exposure.

Crypto currencies & NFTs

Calculate income from your foreign property and understand whether it is subject to NZ’s property tax regimes including, loss ring-fencing, interest deduction removal, and the Bright-line Test.

Foreign rental properties

Inbound (NZ) investment

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.

Business structuring

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.

Business capitalisation

Business sales, acquisitions, & mergers

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

Tax due diligence for share purchases

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.

Purchase price allocations

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.

Company amalgamations

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.

Company liquidations

Trusts, estates, & succession planning

Establish a tax efficient structure that meets your asset protection and succession goals. We provide advice regarding the tax structuring of trusts and wills.

Trust & estate structuring

Understand whether an inheritance receipt is subject to NZ income tax. We assist executors, testamentary trustees, and inheritors to understand their NZ tax liabilities and the availability of ‘rollover relief’ for assets transferring through the administration process.

Taxation of foreign & domestic inheritance

Property

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.

Property transactions

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.

Rental income

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.

Developers & builders

IRD review, audit, & dispute management

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.

Client advocacy

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.

Voluntary disclosures

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.

Binding rulings & Taxpayer NOPAs

Not-for-profits

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.

Body corporates, societies, & charities

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.

Donation rebates

Viticultural & horticultural businesses

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

Farm development expenditure

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

Wine Equalisation Tax (WET) Rebates

Co-advisory partnerships

We provide advice to other accountants and advisors. This may be provided under an engagement with your client, or your firm.

Confidentiality

We respect the relationship that other advisers have with their clients and will work with them to achieve the best tax outcome for their clients. We undertake not to solicit work from clients who are introduced to us which means advisers can consult with Greenhawk without fear of their clients being ‘poached’.

Respect & trust

Get in touch

We’d love to talk through your tax requirements. Leave us a message using this form, call us on 0800 422 526, or email us on [email protected] to arrange a chat.