Chris Harker

Senior Associate


Home Our People Chris Harker


Chris advises on tax law. He has advised on a number of significant transactions including mergers and acquisitions, restructures, Public Private Partnerships (PPPs), and financing arrangements. He has also acted for clients seeking binding rulings from Inland Revenue in respect of prospective transactions, and represented clients in respect of Inland Revenue investigations and disputes.


His recent work includes advising:

  • The ShapED consortium in connection with the ‘Schools 3’ PPP project.
  • Origin Energy on the sale of its TAWN business assets, and on New Zealand aspects of the divestment of Lattice Energy.
  • The Future Schools Partners consortium in connection with the ‘Schools 2’ PPP project.
  • Cheung Kong Infrastructure on its acquisition of EnviroWaste.
  • Rayonier on its acquisition of an increased holding in the Matariki Forests JV.
  • Two electricity distribution companies as participants in the OtagoNet JV (an unincorporated joint venture) on their buyout of a third JV participant.
  • Telecom (now Spark) on its demerger into two separately listed companies.
  • Banks and corporates on the establishment of domestic and offshore funding programmes.
  • Individuals on the tax consequences of gains and losses relating to property investments.
  • On disputes with Inland Revenue.


LLB (Hons), BCA, Victoria University of Wellington


Chris was admitted to practise in New Zealand in 2011.

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