Chris Harker

Chris Harker

Partner since 2021.

Areas of expertise.

– Tax


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


New Zealand 2011


ddi: +64 9 921 6004
mob: +64 27 738 9751


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.

Chris is recognised as a “Next Generation Partner” in Tax by Legal 500 and has been named a Rising Star by NZ Lawyer.

Recent Experience.

  • Fonterra on its $555 million sale of its China dairy farms.
  • WEL Networks on the sale of its 85% stake in Ultrafast Fibre Holdings, as part of the sale of that entire infrastructure business to First State Investments for NZ$854 million.
  • Advent International Corporation's (through its portfolio company Industria Chimica Emiliana) acquisition of New Zealand Pharmaceuticals Group.
  • The founders of Mondiale on the divestment of a 50% stake to Direct Capital.
  • Greenstone Financial Services on its staged acquisition of Pinnacle Life.
  • UP Education (a PEP portfolio entity) on its acquisition of NZ Tertiary College.
  • 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.
  • 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.
  • New Zealand listed companies in respect of their employee share schemes.
  • Individuals on the tax consequences of gains and losses relating to property investments.
  • On disputes with Inland Revenue.