Chris Harker

Chris Harker

Partner since 2021.

Areas of expertise.

– Tax


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


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, infrastructure projects (including 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 as “Up and Coming” by Chambers and Partners, and has been named a Rising Star by NZ Lawyer.


  • Spark New Zealand on the acquisition by Ontario Teachers’ Pension Plan Board (OTPP) of a 70% interest in Spark’s passive tower infrastructure business for NZ$900 million (telecommunications).
  • Spark New Zealand on its exit of Spark Sport (an online sports streaming service) through a content partnering agreement with Television New Zealand (TVNZ) (telecommunications).
  • 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 (telecommunications).
  • Telecom (now Spark) on its demerger into two separately listed companies (telecommunications).
  • Genesis Energy and FRV (as participants in the Solar-Gen Joint Venture) on the acquisition of a fully consented, large scale solar site near Lauriston on the Canterbury Plains (solar energy).
  • 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 (infrastructure).
  • The shareholders of solarZero in its acquisition by BlackRock through a scheme of arrangement (solar energy).
  • Ziwi on its acquisition of Freeze Dried Foods and Kiwigarden (pet food).
  • Brockwell Capital and other insurers in relation to W&I insurance on various acquisitions (various sectors).
  • Fonterra on its $555 million sale of its China dairy farms (dairy).
  • 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 (telecommunications).
  • Advent International Corporation's (through its portfolio company Industria Chimica Emiliana) acquisition of New Zealand Pharmaceuticals Group (pharmaceuticals).
  • Infratil on the sale of NZ Bus (transportation).
  • Cheung Kong Infrastructure on its acquisition of EnviroWaste (waste management).
  • Rayonier on its acquisition of an increased holding in the Matariki Forests JV (forestry).
  • Banks and corporates on the establishment of domestic and offshore funding programmes (various sectors).
  • New Zealand listed companies in respect of their employee share schemes various sectors).
  • Individuals on the tax consequences of gains and losses relating to property investments (property).
  • On disputes with Inland Revenue (various sectors).