With more than 20 years’ with the partnership, Fred’s work has involved offering clients a broad range of taxation services, including advice on cross-border financing structures, mergers and acquisitions and dealing with the Inland Revenue at all levels of the investigation process, including negotiating settlements.
His experience includes advising:
- Trustpower on its demerger through a court scheme of arrangement which saw the creation of two listed companies. The demerger was structured as a distribution of the demerged entities upon liquidation, and has been implemented without enabling legislation.
- CBA, ASB, ANZ Banking Group and ANZ on Basel III compliant Tier 2 and Additional Tier 1 issues.
- Auckland Transition Agency on its merger of local authorities to form Auckland's 'Super City'.
- Fonterra Co-Operative Group on its Trading Among Farmers project and the establishment of the Fonterra Shareholders' Fund (FSF). The FSF was the first multi-rate PIE to be listed.
- ASB Bank and ANZ Bank New Zealand on the establishment of their covered bond programmes.
- Commonwealth Bank of Australia in relation to the PERLs IX, PERLs VIII and PERLs VI capital raising transactions.
- Rabobank on the establishment of its cash PIE and wrap platform.
- ANZ Bank New Zealand in relation to the sale of UDC Finance.
- Lion in relation to a number of acquisitions, including Panhead and Wither Hills.
- Pacific Equity Partners in relation to the acquisition of Academic Colleges Group and sale of Tegel and Griffin's Foods.
- Auckland Airport in relation to the acquisition of Queensland Airport acquisition and related rights issue.
- KordaMentha in relation to the receivership of Pumpkin Patch.
- Trustpower in relation to litigation concerning the deductibility of feasibility expenditure in the Supreme Court (Trustpower Limited v CIR (2016) NZTC 22,061).
- Vector in the Court of Appeal in relation to the capital treatment of a lump sum payment received for infrastructure access (CIR v Vector [2016] NZCA 296).
- Various individuals in relation to asset planning on immigration to and emigration from New Zealand.