Tim Stewart

Special Counsel



Tim advises on New Zealand tax and trust law issues. His tax practice focuses on financing transactions, and customs and excise issues. Tim also advises high net worth individuals and family trusts on tax and associated trust issues, as well as on the tax consequences of individuals migrating to New Zealand.


Tim's clients have included Westpac, Bank of New Zealand (BNZ), and ExxonMobil. His experience includes advising on transactions, obtaining binding rulings from Inland Revenue and representing clients in tax audits, disputes and litigation.

Tim's experience includes advising:

  • Westpac, BNZ and ANZ on Basel III compliant Tier 2 and Additional Tier 1 issues.
  • Banks and corporates on the establishment and use of domestic and offshore funding programmes.
  • Various individuals in relation to asset planning on immigration to New Zealand.
  • A number of non-profit entities on issues relating to their structure and registration as charitable entities.
  • Various clients in connection with disputes with Inland Revenue and New Zealand Customs.
  • Westpac in its successful application for judicial review of the exercise of Inland Revenue's power to amend assessments (Westpac Securities NZ Limited v Commissioner of Inland Revenue (2014) 26 NZTC 21-118).
  • BNZ in litigation involving cross-border sale and repurchase arrangements (BNZ Investments Limited v Commissioner of Inland Revenue (2009) 24 NZTC 23,582).


LLB(Hons), BCA, Victoria University of Wellington.

MLB, Bucerius Law School and WHU - Otto Beisheim School of Management, Germany.


Tim began his career with Russell McVeagh in 2004 and returned to the firm in 2012 after studying in Germany and working as an associate in the business and trust law team at Ogier in Guernsey.

He was admitted to practise in New Zealand in 2005.

Tim is an affiliate member of the Society of Trust and Estate Practitioners.


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