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Barney is a partner in the tax group. He has significant experience across all aspects of New Zealand's domestic and international tax law. He advises clients on a wide range of investment and finance transactions, both domestic and cross-border. Barney also assists clients with tax disputes and litigation.

Examples of Work

  • nib Holdings Ltd - acquisition of Tower Health
  • TPG Opportunity Fund III, LP - various potential acquisitions in New Zealand
  • Westpac Banking Corporation - IRD disputes, and advice on wholesale and retail transactions and products
  • Coca-Cola Amatil (NZ) - accession as New Zealand issuer to the Australian group's US$2 billion wholesale euro-medium term note programme, and United States private debt placement
  • DB Breweries - acquisition of Redwood Cellars
  • Amalgamated Hardware Merchants - advising vendors on the sale of AHM, and subsequent reinvestment alongside the private equity purchaser
  • Auckland City Council, Auckland Transition Agency, and Auckland Council - advising on tax aspects of the integration of Auckland into a "supercity", particularly in relation to financing arrangements
  • New Zealand Carbon Farming - structuring, and general tax advice
  • Britannia and Endeavour Superannuation Schemes - ongoing tax advice, including utilising the new "foreign investment zero-rated PIE" regime
  • Richmond Investment Management - tax structuring, and general tax advice on the recent establishment of the PIE-compliant Richmond Funds
  • Goodyear Inc - restructuring of New Zealand business
  • Mars Inc - New Zealand tax and legal aspects of the global purchase of Wrigley

Other Credentials

  • Thomas Jefferson School of Law LexisNexis Foreign Tax and Trade Briefs (New Zealand tax chapter, 2011) - Contributor
  • International Comparative Legal Guide to Corporate Tax 2010-2011 (New Zealand chapter) - Contributor
  • Inaugural Future Auckland Leadership Programme run by The Committee for Auckland in 2004-2005 - Participant
  • Compensating Executives and Other Key Employees in the High-Tech Industry - New Zealand Tax and Legal Implications (International Bar Association, 2003) - Co-author
  • Taxation chapter in Law and E-Commerce (Brookers, 2002) - Contributor
  • Tax Treatment of E-Commerce in New Zealand (International Fiscal Association Cahiers, 2001) - Contributor
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