Professional Qualifications

LLM Harvard, 1985
BCA Victoria University of Wellington, 1983
LLB (Hons) Victoria University of Wellington, 1983

Areas of expertise

Tax
Structured Finance
Infrastructure/Major Projects/PPP
Film and Entertainment
Asia
Sports
Superannuation

David specialises in taxation law, with an emphasis on corporate and international taxation.  He has a proven track record over 25 years of law practice in financing and commercial and tax structuring of a wide range of commercial arrangements and their negotiation and documentation and as a leader and member of legal and multi-disciplinary teams on complex projects.

• Advice to US studio developer and operator in relation to proposal for partnership with NZ Government to construct a new Auckland Film Studio (2009)
• Advice to NZ Rugby Union on structuring and negotiation of the Rugby New Zealand 2011 joint venture with NZ Government which will organise Rugby World Cup 2011 (2006/2007)
• Advice to foreign financiers on structure, tax consequences, negotiation and documentation of a series of sale/leaseback transactions involving Telecom’s telecommunications equipment; Transpower’s South Island grid (2005/6)
• Advice to Marlborough District Council on range of projects including financing; property development; financing dams and irrigation systems (2000 to date)
• Advice on structure and documentation for cross-border financing transactions, to Bank of New Zealand, Westpac Banking Corporation, ASB, General Re, HSBC, Morgan Stanley, AIG-FP, and Citibank (1995 to date)
• General tax advice to Macquarie New Zealand Ltd in relation to infrastructure projects in New Zealand (DBO; BOOT etc)
• Advice on structuring and documentation of cross-border and other acquisitions/sales Example: Weyerhaeuser Corporation in connection with joint venture forestry acquisitions with US pension fund investors and JV bidder for Carter Holt Harvey (1995 to 2006)
• Advice to Shell New Zealand, including Maui Gas Field development, financing operations, entry into and sale of joint venture interests, and financing and holding of intellectual property (1990 to date)
• Advice to joint ventures of NZ Banks on legislative reform, structure, tax consequences, negotiation and documentation for financing the Lord of the Rings trilogy and Xena and Hercules television series (1999 – 2004)
• Advice on financing of British Telecom’s holdings in NZ (2000) and on structure and financing of Bell South’s roll-out of NZ cellular network (1990-1995)
• Policy: Chairman, National Party Policy Consultation Committee (2005 to date); member Government Tax Review 2001; advice to FEC on 2004 Income Tax Act.

Seminars

• Budget 2010 - Tax Seminar, May 2010