Andrew Ryan

Partner - Tax

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.  He is praised for being “commercially orientated,” with one client saying: “He is focused on commercial solutions and is always responsive. His advice is always fast and high-quality, no matter what the time is.” – Chambers Asia-Pacific 2022.

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.

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Professional background

Recent work

Sale of Healthscope’s New Zealand pathology business

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.

Sale of Go-Bus to Kinetic

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.

Sale of MediaWorks TV to Discovery Channel

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

Winding up of Bonus Bonds

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).

Major new private equity fund

Advising Pioneer Capital Management Limited, one of New Zealand’s largest private equity fund managers, on the taxation aspects of the establishment of their latest fund, Pioneer Capital Partners IV LP.


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.


  • 1996, New Zealand


  • MTaxS (Hons 1st Class), University of Auckland
  • CA, Chartered Accountants Australia and New Zealand
  • LLB, University of Otago
  • BCA, Victoria University of Wellington


  • Member, Chartered Accountants Australia and New Zealand
  • Member, International Fiscal Association (New Zealand)
  • Member, New Zealand Law Society Tax Reform Committee
  • Member, Financial Services Council Tax Advisory Group


  • Corporate Tax
  • Employment Taxation
  • GST
  • Immigration
  • Mergers and Acquisitions
  • Private Wealth / High Net Worth Individuals
  • Tax Disputes
  • Trust Structuring


  • Ranked as a Leading Individual - Tax, Chambers Asia-Pacific (2013-2022)
  • Ranked as a Leading Individual – Tax, The Legal 500 Asia Pacific (2014-2022)
  • Recognised for Tax Law, Best Lawyers
  • Ranked as a Highly Regarded Practitioner, World Tax
  • Partner in MinterEllisonRuddWatts’ internationally recognised Tier 1 Tax team, The Legal 500 Asia Pacific