Department profile
Bell Gully

Tax

Asia-Pacific Guide 2026 : New Zealand


Bell Gully

Rankings

About

Provided by Bell Gully

Our tax team provides tax advice on all tax-related matters including:

  • the establishment of operating structures in New Zealand, including companies, New Zealand branches, limited and general partnerships, joint ventures and trusts,​
  • share and asset acquisitions and divestments,
  • corporate restructurings and capital repatriations,
  • capital raising,
  • financing arrangements and securitisations,
  • inbound and outbound investments,
  • cross-border supply and service arrangements,
  • insolvency and work-outs,
  • employee remuneration arrangements and superannuation,
  • the establishment and management of investment funds (including "PIE" funds and New Zealand limited partnerships), and
  • land transactions.

The team also provides advice and assistance in relation to:

  • immigration advice and assistance, and​
  • personal asset planning, trusts and estate management.

Our team has a strong appreciation of international tax developments affecting clients. We are experts in New Zealand international tax regimes and its tax treaty and tax information sharing network. Our team liaises closely with foreign advisors to achieve optimal international outcomes for clients.

We are specialists in representing clients in tax disputes and litigation from the tax authority audit stage to court litigation at all levels.

Bell Gully has the only New Zealand legal tax partner dedicated to indirect taxes: sales taxes (New Zealand goods and services tax (GST)), import duties and customs and excise taxes.

Clients (9)

  • Air New Zealand
  • British American Tobacco
  • Vodafone
  • Suncorp Group
  • Danone
  • Fletcher Building
  • HNA Group
  • ANZ Bank
  • Commonwealth Bank/ASB Bank

Chambers Review

Provided by Chambers

Tax - New Zealand

Band 1

Band 1


What the Team is Known For

Bell Gully has a respected legal team of seasoned tax specialists, distinguished for its track record advising corporate clients on the tax aspects of M&A transactions. It is also highly adept in contentious matters, including tax avoidance cases, Inland Revenue Department audits and transfer pricing disputes. The team provides considerable expertise in the areas of GST and excise duty, alongside tax matters in the property space. Its extensive private client practice includes advice on immigration matters, and it acts for local and international clients in such sectors as real estate, finance, energy and insurance.

Work Highlights

Provided by Chambers

  • Bell Gully advised Jarden on income tax, GST and tax elections for a restructuring with NAB, combining their wealth advice and asset management businesses into a newly formed entity, known as FirstCape.

Strengths

Provided by Chambers

  • Bell Gully is a very experienced firm that works well with senior executives.

    Tax respondentAsia-Pacific
  • What sets Bell Gully apart is its depth of technical acumen. The advice provided is very commercial, practical and always hits the mark.

    Tax respondentAsia-Pacific
  • They can clearly articulate the issue and proposed options to resolve it, and they provided real time responses - no chasing was required.

    Tax respondentAsia-Pacific

Notable Practitioners

Provided by Chambers

  • Senior StatespeopleWilly Sussman
    Senior StatespeopleWilly Sussman

    Willy Sussman

    Willy Sussman is an Auckland-based partner, recognised for his expertise in indirect tax as well as his private individuals tax practice.
  • Band 1Mathew McKay
    Band 1Mathew McKay

    Mathew McKay

    Mathew McKay is based in the Auckland office, where he handles the tax aspects of a wide range of matters including refinancing, transactions and restructuring. He is particularly well regarded for tax disputes.

    • Matthew McKay is an excellent lawyer and is very client-friendly.

      Tax respondentAsia-Pacific
    • Mathew is a great operator. I have had nothing but superb advice and experience dealing with him.

      Tax respondentAsia-Pacific
  • Band 2Graham Murray
    Band 2Graham Murray

    Graham Murray

    Graham Murray is noted for his experience acting on the tax aspects of M&A transactions and corporate restructurings.
    • Graham had the ability to articulate complex issues simply and break them down to identify practical solutions.

      Tax respondentAsia-Pacific
  • Associates to watchCampbell Pentney
    Associates to watchCampbell Pentney

    Campbell Pentney

    Campbell Pentney is a special counsel in Bell Gully's Auckland office, where he frequently assists on matters relating to GST, income tax and property tax.

Ranked Individuals at Bell Gully (4)

New Zealand

Members

Provided by Bell Gully

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