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OUR PEOPLE Bryce Smith Partner +64 (0)6 345 1166 bryce.smith@rawlinson-hunter.co.nz Bryce is a trust specialist with nearly 30 years experience in all aspects of taxation, and corporate advisory services with a special interest in business growth advice. Bryce also provides advice on structures and on-going support for local and international families. Bryce has managed the New Zealand office since its inception in 2003. Bryce also operates a local practice for New Zealand resident clients. Bryce is a Fellow Chartered Accountant, FCPA (Aust.) and member of STEP. He has been educated at Victoria University, Wellington and The Harvard Business School, Boston. Expertise Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters

NEW ZEALAND Rawlinson & Hunter has established a trust company structure in New Zealand for the provision of trustee services. Trusts can be administered in New Zealand or, where appropriate, arrangements can be made for certain administrative functions to be delegated to other Rawlinson & Hunter offices while retaining the overall responsibility and control of trustee decisions within the New Zealand trustee company. New Zealand offers a favourable tax base for trusts with settlors and beneficiaries who are not New Zealand residents while being a member state of the OECD and party to an extensive network of tax treaties. It is a country with a highly developed trust law and legal infrastructure and may be particularly attractive to settlors wanting a Pacific base for their financial interests. The New Zealand team has extensive experience working with New Zealand tax laws and have close relationships with local legal professionals who assist with international and local legal issues. Members of the Institute of Chartered Accountants of Australia and New Zealand and providing comprehensive trustee, administrative and accounting services.

COMPANIES & PARTNERSHIPS Companies and partnerships are flexible vehicles that can be used and integrated into a wide variety of asset management and asset protection structures and tax planning structures. They are sometimes used on their own but more commonly used together with other vehicles. The combination with a trust, for example, often provides more effective protection as well as greater flexibility. Many jurisdictions are introducing new legislation designed for international business needs and the types and nature of companies and partnerships available in those jurisdictions should be considered as well as other matters such as infrastructure and stability. With offices in many of the jurisdictions featuring specialised company and partnership laws, we are well placed to meet most client requirements. We provide a comprehensive range of corporate and partnership services and are able to assist with all matters relating to the establishment, administration and management of companies and partnerships in all the major jurisdictions. As we are completely independent and we are not tied to any other service provider, we are able to offer our clients unfettered choice in selecting third party providers and working with other professional advisers. We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us, not just for years, but for generations. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

LEGAL Rawlinson & Hunter International is a grouping of independent firms with members throughout the world. It is not a legal entity in its own right and does not offer professional services in its own name. Each independent member of Rawlinson & Hunter International is a separate firm. These firms are not members of one international partnership or group, or otherwise necessarily legal partners or members with each other, nor is any one firm responsible for the services or activities of any other. Firms in certain jurisdictions offer services through a partnership structure or through the medium of limited liability vehicles, or both, depending on the nature of services offered. The partners and directors of each of the firms within the Rawlinson & Hunter grouping pride themselves on the shared ethos and quality of advice given across the Rawlinson & Hunter grouping. As a result, use is made throughout this website of the expressions “our” and “we” in reference to the service provided by each of the Rawlinson & Hunter firms. This should not be construed as Rawlinson & Hunter International existing as a single entity. Although the firms carry the same name, there is no common ownership among the firms of Rawlinson & Hunter International. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.

OUR PEOPLE Hayden Belton Partner +64 (0)6 345 1166 hayden.belton@rawlinson-hunter.co.nz Hayden is a Chartered Accountant specialising in trusts as well as all aspects of taxation and business advisory services for both overseas and resident clients. Hayden joined the New Zealand office of Rawlinson & Hunter in 2010 and became a director in 2012. He is also a partner in a local accounting practice. Hayden has held accounting roles in financial services and insurance industries in both London and New Zealand. Hayden completed his tertiary education at Massey University, Palmerston North is a Chartered Accountant, CPA (Australia) and a member of STEP. Expertise Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters

PRIVACY The only personal data that this website can collect is: If you choose to send us an email using one of the email addresses listed on the site. This email address will only be used to correspond with you. If you choose to submit data via the subscription section of the “Technical Updates” section. This data will be used to send you the publications and updates that you have requested. You may unsubscribe from our mailings at anytime. If you have any concerns or questions about the data that we collect and use for the client services we are providing then please contact the partner or director in the local office that provides the service to you.

BUSINESS OUTSOURCING We provide back-office accounting services for companies ranging from small start-up operations to sophisticated multi-nationals. We deliver all of the services that such clients expect from an internal finance team but with the flexibility of a large, highly qualified and experienced team to ensure consistency and quality of service day in, day out. With the breadth of our knowledge across the wider firm we are also able to offer a highly relevant and complete service which many internal finance teams would struggle to match. We are able to receive, process and distribute information in electronic or paper form, allowing us to provide an efficient cost-effective service. We are often required to produce management accounts and group reporting packs to very tight timetables and have an enviable track-record for doing so. We also provide accounting services to investment clients. Our software can receive data and transactions directly from custodians and also allows us to monitor investment managers in terms of guidelines, benchmarks and performance. We do not have a standard reporting package which we expect our clients to adopt. Instead, we tailor our financial reporting to the particular needs of each client so that the directors and frontline management team receives the information they crave and are in the position to make very informed decisions about tactical and strategic matters. As well as accounting, we provide payroll, IT and many of the other administration services which companies and businesses require. Our expert knowledge and experience in this field allows us to offer a flexible, fast and reliable outsourcing service to our clients. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

GST SERVICES Almost every business transaction has a GST effect, so keeping pace with the developments in GST is essential if you are to avoid unnecessary errors that can lead to paying more GST than necessary or underpaying GST which can lead to significant penalties being imposed by New Zealand Inland Revenue. Active GST planning is therefore essential for any proposed transaction. Rawlinson & Hunter provides advice on the most GST efficient way to structure a transaction, be it an acquisition, a disposal, or reorganisation of a property deal. We will help you avoid the potential pitfalls and ensure the necessary steps are taken to minimise any GST liability. Areas in which we commonly assist clients are: International transactions Imports & exports Works of art Land & property Setting up new ventures Our aim is to provide commercially realistic advice and practical solutions to your GST problems. We also encourage businesses to think about GST planning as part of their overall corporate strategy. Our services include: GST Health Check providing a review of your business, plus useful planning tips Practical interpretation of new and existing GST legislation GST planning for specific transaction Full support during a GST Audit Negotiating and resolving disputes with New Zealand Inland Revenue Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

TRUSTS & FOUNDATIONS Trusts and foundations, which are frequently used in conjunction with companies, can play a key role in the wealth management needs of individuals, families and corporates. Carefully planned and structured, they can enable clients to preserve, protect and accumulate wealth, whilst minimising or deferring exposure to tax. Various types of trusts and foundations have been developed and the most suitable structure will depend upon each client’s unique circumstances. With offices in many of the jurisdictions featuring trust and foundation laws, we are well placed to meet most client requirements. We assist our clients (in conjunction with their own professional advisers) on the formation, administration and management of trusts, foundations, partnerships and companies. Our private clients range from the small family trust to large complex international family offices, while our corporate clients range from small family businesses to top 100 international public companies. The provision of trust and foundation services is one of our core lines of business and has been for so many years. We take the time at the outset to understand our clients’ requirements and expectations to ensure that we develop the right relationship and the optimal solution. As we are completely independent, we are not tied to any other service provider which allows us to offer our clients unfettered choice in selecting and working with third party service providers and professional advisers. We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us not just for years, but for generations. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

MARTIMONIAL DISPUTES Tax and Trust advice Tax issues are often of fundamental importance in structuring a financial settlement on divorce. Our approach is to ensure pertinent tax issues are identified at the outset and not on the steps of the Court. Our aim is to find solutions to tax problems which will prove robust in the face of potential challenge and which are tailored to the particular needs of our clients. Assistance with asset scheduling Compiling the necessary forms and supporting schedules in relation to a divorce can be a time consuming process and comes at a point when the parties to the divorce will inevitably be concentrating on other matters. We can assist in collating information, carry out initial valuations of business assets and, if requested, assist in the completion of the necessary paperwork. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

CLEAR ADVICE IN A COMPLEX WORLD A personal, tailored service Tell me more about your... Services Services... Select Service Business Outsourcing Business Tax Investigations Charities Companies & Partnerships Corporate Advisory Corporate Tax Domicile & Residence Estate Planning Personal Tax Investigations Personal Tax Philanthropy Trusts & Foundations Art Collections Matrimonial Disputes GST Services I'm looking for... People Partners... Select Partner Bryce Smith Hayden Belton

ART COLLECTIONS We can provide detailed tax and accounting services to individuals and trusts holding art collections, and regularly advise on the transactions they undertake and tax issues they face. We are experienced in providing advice on complex issues, often involving a number of different tax jurisdictions, and the family and tax issues involved in passing valuable chattels down the generations. We can advise on the structuring of trusts and other holding vehicles for the acquisition and long-term ownership of art. We understand that our advice must be tailed to the need of the individual client and that although an asset, art and antiques are primarily there to be enjoyed. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...