Bell Gully
Rankings
Awarded leading firm in Asia-Pacific 2026
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Overview
Provided by Bell Gully
Bell Gully is New Zealand’s leading law firm, with a fully integrated national practice and 45 partners across its offices in Auckland and Wellington. The firm's full team of approximately 180 lawyers combines market leading corporate / commercial, financial services, dispute resolution, property and tax capability along with a wide array of specialist skills. This extensive expertise and broad range of experience ensures that the firm's work is varied. Bell Gully is instructed on diverse matters, with work ranging from leading roles in the most complex and ambitious projects currently underway in New Zealand to advising on the full range of day-to-day operational issues.
Ranked Offices
Provided by Bell Gully
New Zealand - Head office
Auckland
Deloitte Centre 1 Queen Street , Auckland, Auckland, New Zealand, 1010, Auckland
New Zealand
Wellington
Bell Gully Building 40 Lady Elizabeth Lane , Wellington City, Wellington, New Zealand, 6011, Wellington City
Ranked Departments
Ranked Individuals
Articles, highlights and press releases
91 items provided by Bell Gully
G7 throws support behind taxes on multinationals
The G7 has thrown its weight behind proposals to subject large multinationals to tax in countries where they do business and to a 15% global minimum tax rate.
Offshore suppliers, are you caught in the New Zealand GST net?
Many countries have expanded or are expanding the scope of their GST or VAT regimes to capture transactions by offshore suppliers that were not previously caught – New Zealand is one of these countries.
Significant tax changes on the way for residential property investors
The Government has announced a suite of new measures intended to address housing affordability in New Zealand. Among the new measures are two significant changes to the taxation of residential property investments.
Terminating a business relationship under the AML/CFT Act: practical guidance from the High Court
A recent High Court judgment has provided guidance on the requirements of terminating a business relationship when an AML/CFT reporting entity is required to do so under the AML/CFT Act.
A landmark Supreme Court decision has confirmed key aspects of the price fixing prohibition in New Z
A landmark Supreme Court decision has confirmed key aspects of the price fixing prohibition in New Zealand.
What does the new medicinal cannabis scheme mean for New Zealand?
The Misuse of Drugs (Medicinal Cannabis) Regulations 2019 (the Regulations) and Misuse of Drugs (Prohibition on Utensils) Notice 2020 (the Notice) came into force on 1 April 2020, opening up new avenues for patients to access medicinal cannabis, and new opportunities for business.
Court rules on status of cryptocurrencies
For as long as cryptocurrencies have been around, lawyers have pondered over the existential question of what exactly they are.
COVID-19 Tax relief measures, new and old
The COVID-19 crisis has put significant financial stress on many New Zealand businesses. For many, tax is only one of the liabilities fighting for attention among others in these uncertain times. It has also been a difficult time for internal tax functions with the Alert Level 4 lockdown coinciding
COVID-19 Privacy in a pandemic
In an emergency like the COVID-19 pandemic, the tension between the maintenance of personal privacy and the good of the collective can come to a head. Information can be key to ensuring issues are properly addressed, however it is important to ensure that individual privacy rights are respected.
COVID-19 The Commerce Commission issues guidance to lenders
Among the many industries facing pressure as a result of the current lockdown, consumer lenders face particular challenges in assessing the affordability of new or altered lending under the Credit Contracts and Consumer Finance Act 2003 (CCCFA) for borrowers who may have already suffered material ch
COVID-19: Raising equity capital
One thing that is more certain in the current environment is the likely need for a number of NZX listed issuers to consider raising equity in the short to medium term.
COVID-19: Options for construction projects during Alert Level 4
On 19 March 2020 we published an article focussing on how the general conditions of NZS 3910:2013 respond to the circumstances created by COVID-19. Optimistically, we envisaged a follow up article focussing on the options for procuring new construction projects in the post-COVID-19 world.
The impact of COVID-19 on construction projects
As with the rest of the economy, the construction sector is currently facing a range of uncertain implications arising from the COVID-19 pandemic.
Latest updates to the COVID-19 Wage Subsidy Scheme - what employers need to know
Further significant clarifications and updates were announced on 27 and 28 March 2020, which are relevant to any New Zealand employer that has not yet (as at 4pm on 27 March 2020) applied for wage subsidy relief under the Scheme.
Important NZ ETS compliance deadline 31 March 2020
We appreciate businesses are likely focused on responding to pressing issues resulting from COVID-19. However, some of those businesses also have a looming NZ ETS compliance deadline of 31 March 2020 – this coming Tuesday.
Should directors’ duties be suspended during the COVID-19 lockdown?
As the COVID-19 lockdown unfolds, businesses in New Zealand and around the world are faced with difficult choices about how to respond to the challenging trading conditions. Directors in particular are dealing with challenges that none would have predicted only a few months before.
COVID-19: Epidemic notice and emergency powers - what do they mean for businesses and employers?
The declaration of a State of National Emergency on 25 March 2020 and issuance of an epidemic notice on 24 March 2020 have opened up a wide range of additional powers for government to enforce the restrictions it will impose under COVID-19 Alert Level 4.
COVID-19: Commerce Commission issues guidance but cartel risks remain
COVID-19 is affecting all businesses. Huge swings in demand (generally down, but in some cases up) and logistical challenges are looming large.
COVID-19: Access to capital and financial reporting - regulators provide support for listed issuers
Extreme times require extreme measures. Yesterday, the Financial Markets Authority (FMA) and the NZX announced regulatory relief measures due to the disruption caused by COVID-19. For our full COVID-19 coverage, follow this URL: https://www.bellgully.com/publications/covid-19-updates
Further reform announced on unfair commercial practices and contract terms
The Ministry of Business, Innovation and Employment recently announced its policy decisions regarding changes to the law on unfair commercial practices.
New conduct regime for banks, insurers and NBDTs announced
On 25 September the Government announced wide-ranging legislative reforms to govern the conduct of financial institutions.
Is unfair risk allocation really to blame?
This is the second article in a three-part series focussing on risk allocation in the New Zealand construction industry.
New immigration rules: A streamlined process or more red tape?
On 17 September, the New Zealand Government announced significant changes to temporary work visas which will have a major impact on employers' recruitment processes where they hire migrant workers.
Court of Appeal allows opt-out class actions
In a landmark decision for class actions in New Zealand, the Court of Appeal has ruled that a representative action brought by two Christchurch homeowners can proceed on an “opt-out” basis.
Report sets out 10-year vision for New Zealand’s capital markets
On 9 September the steering committee of Capital Markets 2029 released its final report.
The meaning and contestability of fair risk allocation in commercial contracting
This is the first article in a three-part series focussing on risk allocation in the New Zealand construction industry.
Derivatives Margin Bill is passed
The Financial Markets (Derivatives Margin and Benchmarking) Reform Amendment Bill has proceeded through its remaining stages and received its third reading on 27 August.
Privacy Bill faces clear path to law after second reading
A bill to modernise New Zealand’s privacy laws has finally concluded a protracted second reading and is now all but sure to be voted through to the final stage and pass into law without any major hurdles.
Financial market infrastructures law one step closer to reality
On 1 August the Reserve Bank of New Zealand released an exposure draft of the Financial Market Infrastructures Bill.
Data protection and real-time bidding technology: Is a crackdown by regulatory authorities imminent?
In July the Information Commissioner's Office released a report into real-time bidding and ad technologies.
G7 throws support behind taxes on multinationals
The G7 has thrown its weight behind proposals to subject large multinationals to tax in countries where they do business and to a 15% global minimum tax rate.
Offshore suppliers, are you caught in the New Zealand GST net?
Many countries have expanded or are expanding the scope of their GST or VAT regimes to capture transactions by offshore suppliers that were not previously caught – New Zealand is one of these countries.
Significant tax changes on the way for residential property investors
The Government has announced a suite of new measures intended to address housing affordability in New Zealand. Among the new measures are two significant changes to the taxation of residential property investments.
Terminating a business relationship under the AML/CFT Act: practical guidance from the High Court
A recent High Court judgment has provided guidance on the requirements of terminating a business relationship when an AML/CFT reporting entity is required to do so under the AML/CFT Act.
A landmark Supreme Court decision has confirmed key aspects of the price fixing prohibition in New Z
A landmark Supreme Court decision has confirmed key aspects of the price fixing prohibition in New Zealand.
What does the new medicinal cannabis scheme mean for New Zealand?
The Misuse of Drugs (Medicinal Cannabis) Regulations 2019 (the Regulations) and Misuse of Drugs (Prohibition on Utensils) Notice 2020 (the Notice) came into force on 1 April 2020, opening up new avenues for patients to access medicinal cannabis, and new opportunities for business.
Court rules on status of cryptocurrencies
For as long as cryptocurrencies have been around, lawyers have pondered over the existential question of what exactly they are.
COVID-19 Tax relief measures, new and old
The COVID-19 crisis has put significant financial stress on many New Zealand businesses. For many, tax is only one of the liabilities fighting for attention among others in these uncertain times. It has also been a difficult time for internal tax functions with the Alert Level 4 lockdown coinciding
COVID-19 Privacy in a pandemic
In an emergency like the COVID-19 pandemic, the tension between the maintenance of personal privacy and the good of the collective can come to a head. Information can be key to ensuring issues are properly addressed, however it is important to ensure that individual privacy rights are respected.
COVID-19 The Commerce Commission issues guidance to lenders
Among the many industries facing pressure as a result of the current lockdown, consumer lenders face particular challenges in assessing the affordability of new or altered lending under the Credit Contracts and Consumer Finance Act 2003 (CCCFA) for borrowers who may have already suffered material ch
COVID-19: Raising equity capital
One thing that is more certain in the current environment is the likely need for a number of NZX listed issuers to consider raising equity in the short to medium term.
COVID-19: Options for construction projects during Alert Level 4
On 19 March 2020 we published an article focussing on how the general conditions of NZS 3910:2013 respond to the circumstances created by COVID-19. Optimistically, we envisaged a follow up article focussing on the options for procuring new construction projects in the post-COVID-19 world.
The impact of COVID-19 on construction projects
As with the rest of the economy, the construction sector is currently facing a range of uncertain implications arising from the COVID-19 pandemic.
Latest updates to the COVID-19 Wage Subsidy Scheme - what employers need to know
Further significant clarifications and updates were announced on 27 and 28 March 2020, which are relevant to any New Zealand employer that has not yet (as at 4pm on 27 March 2020) applied for wage subsidy relief under the Scheme.
Important NZ ETS compliance deadline 31 March 2020
We appreciate businesses are likely focused on responding to pressing issues resulting from COVID-19. However, some of those businesses also have a looming NZ ETS compliance deadline of 31 March 2020 – this coming Tuesday.
Should directors’ duties be suspended during the COVID-19 lockdown?
As the COVID-19 lockdown unfolds, businesses in New Zealand and around the world are faced with difficult choices about how to respond to the challenging trading conditions. Directors in particular are dealing with challenges that none would have predicted only a few months before.
COVID-19: Epidemic notice and emergency powers - what do they mean for businesses and employers?
The declaration of a State of National Emergency on 25 March 2020 and issuance of an epidemic notice on 24 March 2020 have opened up a wide range of additional powers for government to enforce the restrictions it will impose under COVID-19 Alert Level 4.
COVID-19: Commerce Commission issues guidance but cartel risks remain
COVID-19 is affecting all businesses. Huge swings in demand (generally down, but in some cases up) and logistical challenges are looming large.
COVID-19: Access to capital and financial reporting - regulators provide support for listed issuers
Extreme times require extreme measures. Yesterday, the Financial Markets Authority (FMA) and the NZX announced regulatory relief measures due to the disruption caused by COVID-19. For our full COVID-19 coverage, follow this URL: https://www.bellgully.com/publications/covid-19-updates
Further reform announced on unfair commercial practices and contract terms
The Ministry of Business, Innovation and Employment recently announced its policy decisions regarding changes to the law on unfair commercial practices.
New conduct regime for banks, insurers and NBDTs announced
On 25 September the Government announced wide-ranging legislative reforms to govern the conduct of financial institutions.
Is unfair risk allocation really to blame?
This is the second article in a three-part series focussing on risk allocation in the New Zealand construction industry.
New immigration rules: A streamlined process or more red tape?
On 17 September, the New Zealand Government announced significant changes to temporary work visas which will have a major impact on employers' recruitment processes where they hire migrant workers.
Court of Appeal allows opt-out class actions
In a landmark decision for class actions in New Zealand, the Court of Appeal has ruled that a representative action brought by two Christchurch homeowners can proceed on an “opt-out” basis.
Report sets out 10-year vision for New Zealand’s capital markets
On 9 September the steering committee of Capital Markets 2029 released its final report.
The meaning and contestability of fair risk allocation in commercial contracting
This is the first article in a three-part series focussing on risk allocation in the New Zealand construction industry.
Derivatives Margin Bill is passed
The Financial Markets (Derivatives Margin and Benchmarking) Reform Amendment Bill has proceeded through its remaining stages and received its third reading on 27 August.
Privacy Bill faces clear path to law after second reading
A bill to modernise New Zealand’s privacy laws has finally concluded a protracted second reading and is now all but sure to be voted through to the final stage and pass into law without any major hurdles.
Financial market infrastructures law one step closer to reality
On 1 August the Reserve Bank of New Zealand released an exposure draft of the Financial Market Infrastructures Bill.
Data protection and real-time bidding technology: Is a crackdown by regulatory authorities imminent?
In July the Information Commissioner's Office released a report into real-time bidding and ad technologies.