

City Rail Link - advised on its income tax and GST position, including liaising with Treasury and Inland Revenue, and on the transfer of assets from Auckland Council.Auckland City Council, Auckland Transition Agency, and the Auckland Council group - advising on multiple projects, including tax aspects of the Auckland Council reorganisation and post-reorganisation structuring and transactional advice, establishment of the Council’s charitable trust council-controlled organisation (CCO) Regional Facilities Auckland, establishment of the Council’s urban development CCO (Panuku Development Auckland), the 2020 amalgamation of ATEED and Regional Facilities Auckland Ltd into Auckland Unlimited, America’s Cup funding issues and various income tax, GST and charity/not-for-profit matters for the Council group.Advised numerous high net worth individuals and families on tax, trust and asset protection matters, including with respect to business succession arrangements, the impact of the Trusts Act 2019 and international and domestic disclosure mattersĮxamples of Work – Public Sector Advisory.Advised numerous large multi-national enterprises on the impact on their NZ subsidiaries of BEPS related changes to NZ income tax rules and NZ’s remote services and distantly taxable goods GST rules.The a2 Milk Company Ltd - advised on tax aspects of its NZ$385 million strategic acquisition of Mataura Valley Milk Ltd.Matariki Forests Trading – advised on tax-related matters in establishing a log export joint venture with Hancock’s, that has immediately become the biggest log exporter in the Southern Hemisphere, with an annual turn-over of about NZ$1 billion.Constellation Brands - advised Constellation on New Zealand tax issues arising on the sale of parts of its international wine and spirits portfolio to E&J Gallo Winery, Inc.Lodestone Energy - tax advice in relation to various aspects of its prospective development of a network of solar generation farms throughout New Zealand.New Zealand Medical and Scientific – provided tax advice on its sale to US multinational, Dexcom, Inc.advised Doordash, a US multinational that operates an online food ordering and food delivery platform, on tax aspects of its entry into the New Zealand market Macquarie Asia-Pacific Infrastructure - tax advice in relation to the prospective merger of Orcon Group with 2degrees, forming New Zealand’s third-largest integrated telecommunications company.Arena Investors, LP (and related entities) - tax and structuring advice on new and continuing New Zealand investments worth in excess of NZ$400 million and on a proposed expansion/restructuring of its New Zealand lending business.

Adamantem Capital Management Pty and Heritage Lifecare - principal legal tax advisor on Heritage’s $280 million care home property sale and leaseback transaction with Centuria Capital Group.Private Sector Advisory (2021-22 matters only) Chambers Asia-Pacific Tax 2022 - Leading Lawyer.Asia Pacific Legal 5 - Leading Lawyer (Hall of Fame).Barney also assists clients with tax disputes and litigation and advises high net worth individuals and families on trust, asset planning and related tax matters. He advises clients on a wide range of transactions and other non-contentious tax matters, both domestic and cross-border, and involving the private, public and not-for-profit sectors. Barney Cumberland With nearly 25 years in practice, Barney has significant experience across all aspects of New Zealand's domestic and international tax law.
