Tim Stewart
Special Counsel
Tim Stewart
Special Counsel
Tim advises on New Zealand tax and trust law issues. Tim is a Special Counsel in Mayne Wetherell’s tax team and he has over 18 years of experience as a tax practitioner.
Tim’s tax practice focuses on financing transactions, securitisations, 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 for individuals of relocating to New Zealand.
Tim’s experience includes advising on transactions, obtaining binding rulings from Inland Revenue and representing clients in tax audits, disputes and litigation. Tim is also actively involved in law reform.
Tim is a member of the New Zealand Law Society’s Tax Law Committee. He is also the author of the taxation of trusts chapter in the recently released third edition of Equity and Trusts in New Zealand, one of New Zealand’s leading texts on the law of trusts.
Ogier (Guernsey) 2011 - 2012
Tim
's
transactions
Advised Avanti Finance in respect of structured and debt capital markets transactions (financial services).
Advised Indi in respect of the establishment of its prime mortgage warehouse financing (financial services).
Advised Arteva Funding (Pemba Capital Partners) in relation to the implementation of securitisation warehouse finance to Arteva in New Zealand to support the acquisition of Hunter Premium Funding in New Zealand by Arteva in 2025 (financial services).
Advised BNZ in respect of litigation involving cross-border sale and repurchase arrangements (BNZ Investments Limited v Commissioner of Inland Revenue (2009) 24 NZTC 23,582) (financial services).
Advised the financiers to SG Fleet Group, the ASX-listed fleet leasing provider, to enable its acquisition of LeasePlan New Zealand (transport).
Advised Tax Traders in respect of the establishment of the first asset-backed commercial paper programme secured by provisional tax deposits held on account with Inland Revenue (tax services).
Advised Westpac New Zealand in respect of its issue of NZ$600m of unsecured subordinated notes. The notes qualify as Tier 2 capital for banking prudential rules purposes and are listed on the NZDX (financial services).
Advised Westpac in respect of 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) (financial services).
Recognised for excellence, trusted by clients
Tim Stewart is highly experienced in the tax aspects of banking and financial transactions. He has a clear, logical communication style and excellent work ethic.
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