Chris Harker

Senior Associate


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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:

  • Spark New Zealand (as the majority shareholder in Southern Cross Cable Network group) in respect of arrangements for the financing and construction of a new cable (SX NEXT) and a restructure of the Southern Cross group.
  • Infratil on the sale of NZ Bus.
  • New Zealand listed companies in respect of their employee share schemes.
  • The Riverside Company on its acquisition of the Hiway Group.
  • On PPPs, including the ShapED consortium in connection with the ‘Schools 3’ PPP project, and the Future Schools Partners consortium in connection with the ‘Schools 2’ PPP project.
  • Origin Energy on the sale of its TAWN business assets, and on New Zealand aspects of the divestment of Lattice Energy.
  • Cheung Kong Infrastructure on its acquisition of EnviroWaste.
  • Rayonier on its acquisition of an increased holding in the Matariki Forests JV.
  • 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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