BA LLB • Auckland
Nick is a tax expert and a charity/not-for-profit specialist who advises on all aspects of New Zealand domestic and international tax law and provides extensive general and tax advice in relation to charities and other not-for-profits.
Nick’s tax and charity/not-for-profit work is undertaken for a wide range of clients operating in various sectors, working in closely with the firm's corporate/commercial, banking and finance, central and local government, commercial property, and sports law specialists.
His tax work includes input into due diligence exercises, structuring advice, and contractual drafting for business acquisitions, business divestments, and other transactions. It also includes engagement with Inland Revenue in relation to tax compliance, disputes and rulings, and making regular submissions on Inland Revenue items and tax policy/legislation.
His charity/not-for-profit work includes structuring advice, advice and assistance with entity establishment and registration, drafting and revising trust deeds, constitutions and rules, transactional advice, and advice and assistance with donation fundraising. It also includes regular engagement with Charities Services and Inland Revenue in relation to compliance, dispute and other matters, and regular input into charity/not-for-profit policy and legislative developments.
Nick’s charity/not-for-profit knowledge and expertise – in relation to charitable trusts, incorporated societies, for-purpose companies and other structures – is extensive and he is heavily involved in much of the firm’s work in this area, including the firm’s pro bono program.
Asia Pacific Legal 500 2024
Chambers Asia-Pacific 2021
Associate to Watch
Asialaw Leading Lawyers Guide 2018
Auckland Council group & other local authorities & subsidiary entities (CCOs)
Advising on various income tax/withholding tax and GST structuring and compliance issues for the Auckland Council group and other local authority groups, and on matters relating to charitable trusts and other charity/not-for-profit CCOs and entities connected or engaging with councils.
Charity/not-for-profit establishment/registration and rule reviews
Leading the firm’s work on the establishment and registration (including incorporation, Charities Act 2005 registration and registration with Inland Revenue) and on trust deed, constitution and rule reviews (including Trusts Act 2019 and Incorporated Societies Act 2022 reviews).
Recent examples include: NZ Rural Games Trust, Ranfurly Care Society Inc, Valli Rebel Creative Trust, NZ Dental Association Inc and branches, Youthline, Women in Sport Aotearoa Inc, OKE Charity, NZ Olympic Foundation, 5+A Day Charitable Trust, and NZ War Memorial Museum – Le Quesnoy.
Waikato-Tainui/Te Whakakitenga o Waikato
Advising on various charitable society/trust issues, structuring and transactional matters, and charity and tax policy developments for the Waikato-Tainui group and in particular the Waikato Raupatu Lands Trust.
Tamaki Redevelopment Company group & City Rail Link
Advising on structuring and income tax and GST issues, including securing Inland Revenue rulings and legislative changes, in respect of the Crown/Auckland Council-owned structures established to lead regionally-significant housing/urban regeneration and rail developments in Auckland.
Donation tax incentive disputes & litigation
Successfully representing clients in disputes with Inland Revenue regarding donation tax credit claims, including securing what is now the leading Court of Appeal decision on gifts for New Zealand donation tax incentive purposes.
The Skills Organisation group & other educational institutions
Providing structuring, tax and charity law advice to The Skills Organisation charitable group in relation to its responses to the Reform of Vocational Education, incorporated societies law changes, and charity/tax developments and the evolution and growth of the group’s vocational education enterprises.
New Zealand Olympic Committee & various NSOs/RSOs
Working with our sports law specialists to provide extensive incorporated societies law (including Incorporated Societies Act 2022 transition), charity law and tax advice to the New Zealand Olympic Committee and various national and regional sports organisations and associated charitable trusts/foundations.
Tait Communications/Tait Charitable Trusts
Advising on a substantial restructuring of the charity-owned Tait Communications business and subsequent partial sale of the business to JVC Kenwood Corporation, focusing on the various charitable trust, charitable company, and tax law aspects of the arrangements.
Tax & charity/not-for-profit policy input
Regular preparation of input/submissions, and engagement with Inland Revenues officials, in relation to Inland Revenue public guidance items and issues papers and on proposed charity, trust, society and tax legislation, both for the New Zealand Law Society Tax Law Committee and for various clients.