Andrew Ryan

Partner Kaiurungi

Andrew is a leading tax lawyer and chartered accountant, who is renowned for his tax advice and his representation of clients in contentious matters.

Andrew provides prompt, clear and pragmatic advice to clients on their most important tax issues. He assists with all aspects of New Zealand tax laws, including with structuring businesses to be tax efficient and compliant from a New Zealand and cross-border perspective. He has advised at the highest level on many of New Zealand’s most complex transactions.

A trusted adviser to significant listed companies such as Z Energy and Spark, Andrew advises major New Zealand banks and a large range of blue-chip companies across diverse industries. Government entities, partnerships, insolvency practitioners, not-for-profit organisations and private individuals also benefit from Andrew’s tax advice. As well as working with colleagues from MinterEllison in Australia, Andrew regularly collaborates with other law firms in Asia-Pacific, the United Kingdom, Switzerland, and the United States of America, achieving co-ordinated tax results for clients.

Andrew has particular expertise in corporate taxation and obtaining binding rulings from Inland Revenue. Working as part of a cross-functional team, Andrew helps clients with corporate and trust structuring, securitisations, transfer pricing, tax disputes, and the taxation aspects of private equity investments, limited partnership agreements, joint ventures, and mergers and acquisitions.

In addition to his corporate tax practice, Andrew enjoys assisting private clients with their tax affairs, particularly non-resident individuals seeking to invest, relocate or spend time in New Zealand. He can help with the New Zealand tax treatment of trusts, including the application of the foreign trust regime to non-residents.

With experience in all aspects of GST law, Andrew has successfully obtained favourable outcomes for clients in disputes with Inland Revenue. He is also an expert on employment and executive remuneration taxation.

Recognised as a Leading Individual in The Legal 500 Asia Pacific and Chambers Asia-Pacific directories, clients appreciate Andrew’s calm, considered, approachable, and down to earth manner. “The Auckland-based team is headed by Andrew Ryan, who is ‘excellent to work with on time-sensitive deals, especially involving cross-border structures‘ and is well regarded for his role in high-value transactions.” – The Legal 500 Asia Pacific 2024. He is praised for being "commercially orientated," with one client saying: "He's top of the field, commercially focused and always responsive." – Chambers Asia-Pacific 2023.

Andrew is a member of the New Zealand Law Society Tax Reform Committee, the Financial Services Council Tax Advisory Group, and is a co-author of the LexisNexis Business Law Module and the LexisNexis Property Practical Guidance. He has a strong interest in sustainability, recently assisting in the establishment of Toitū Tahua, the Centre for Sustainable Finance.

Career highlights

Advising Fonterra on the sale of its Soprole dairy business in Chile to Peruvian diary company, Gloria Foods, that will result in Fonterra receiving approximately NZD1.055 billion.

Providing specialist tax advice to Te Tai Ōhanga – The Treasury on the buy back of the shares in Kiwi Group Holdings Limited, Kiwibank’s parent company, from New Zealand Post, the NZ Superannuation Fund and ACC.

Acting for Tokyo-listed global insurer, Dai-ichi Life, on a transaction that will see it acquire 100% of the shares in Partners Group Holding Limited, the parent company of New Zealand life insurer Partners Life Limited, for just under NZD1 billion.

Advising Healthscope on the sale of its New Zealand pathology business, Asia Pacific Healthcare Group (APHG), to New Zealand Superannuation Fund and the Canadian Ontario Teachers’ Pension Plan, each taking a 50% share. Funds managed by Brookfield Asset Management are the majority owners of Healthscope.

Advising Go Bus Limited, owned by Ngāi Tahu Holdings and Tainui Group Holdings, on the sale of transport company Go Bus to Melbourne-based industry operator Kinetic, by sale of 100% of the shares in Go-Bus Holdings Limited. Kinetic is ultimately owned by Canadian pension fund, OP Trust.

Advising MediaWorks Holdings Limited on the sale of MediaWorks TV Limited to Discovery, Inc.

Providing strategic and technical tax advice to ANZ Investment Services (New Zealand) Limited on all aspects of the closing of the public offer of Bonus Bonds and winding up of the Bonus Bonds Scheme (New Zealand’s largest retail managed investment scheme with approximately $3.2 billion invested by around one third of New Zealanders).

Providing tax advice to Sharesies on its initial and ongoing tax obligations and investment structures. Sharesies operates an online investment platform allowing investors to purchase fractions of shares and fund units and has over $500 million in funds under management.

  • Member, Tax Law Committee, New Zealand Law Society
  • Member, Tax Advisory Group, Financial Services Council NZ
  • Member, Chartered Accountants Australia and New Zealand
  • Member, International Fiscal Association (New Zealand)
Achievements and recognition
  • Recognised, Tax, Chambers Asia-Pacific
  • Leading Individual, Tax, The Legal 500 Asia-Pacific
  • Tier 1 team, Tax, The Legal 500 Asia-Pacific
  • Recognised, Highly Regarded Practitioner, World Tax
  • Recognised, Tax Law, Best Lawyers