Master of Commerce (1st class Hons) Auckland University / Chartered Accountant (CA), Dip (Th)
Michael commenced his career in Auckland working for the New Zealand associates of Arthur Young in both their Business Services division and audit division. He moved to the New Zealand Associates of Ernst & Whinney in 1977 where he was appointed National Research Manager responsible for keeping staff abreast of new developments in accounting standards and advising on accounting and financial reporting for more complex transactions.
In 1978 Michael transferred to London where he pursued his passion for taxation, passing the UK ATI exams and being promoted to tax manager in Deloitte in London. During this time he was responsible for overseeing the tax affairs of a number of large UK SME’s and the review of tax provisions in connection with the audit of such well known groups as The Plessey Group.
After three years in London, Michael transferred to Vancouver, British Columbia, where he worked in tax in tax for Deloitte. After a brief period at Deloitte he decided to set up his own practice in Vancouver which he ran for three years before returning to New Zealand.
After four years as tax manager at Staples Rodway in Auckland he set up his own tax practice in 1990 before joining Blackmore Virtue & Owens as tax partner in 2001. In 2009 Michael re-established his own chartered accounting practice that specialises in taxation in Auckland.
Michael has had in excess of 30 years specialist tax experience advising Chartered Accountants and cross section of businesses in Auckland and throughout the country on a range of taxation issues, including:
• Mergers and acquisitions & due diligence
• Structuring for inbound & outbound passive/ active investments
• Structuring of domestic operations
• Application of NZ’s trust regime, including establishing foreign trusts & pre-migration trusts
• Residency issues for individual & corporate migrants
• Advising on application of taxing provisions relating to Land transactions & associated persons rules
• Cases stated to Taxation Review Authority
• Representing clients during IRD audits & negotiating settlements
• Advising on more complex GST matters
• Application of Double Tax Agreements
• Application of New Zealand’s tax rules relating to Financial Arrangements & Foreign Investment Funds
• Advising Charities on tax treatment of gifts & application of Fringe Benefit Tax Exemptions
Outside of work Michael enjoys golf, travel and the study of theology.
BBus (Accounting), MPBS (Tax) Auckland University of Technology, Chartered Accountant (CA), Certified Public Accountant (CPA), Member of international Fiscal Association (IFA)
Martina started her career in the field of accounting and taxation in 1999 in South Africa in the commercial sector. She has held a position of assistant to Finance Director of a large publicly listed company, where she was involved with corporate governance, financial board reporting. Later on she moved into public practice where she focused on statutory and forensic audits with further diversification into taxation.
Martina migrated to New Zealand in 2003. She started her New Zealand accounting career in Auckland where she focused on accounting and statutory audit. In about 2005 she diversified into taxation. She has held various roles with various well respected accountancy firms ranging from small second tier multi services accounting firm WHK and Big 4 Deloitte.
In 2007 she transferred to Malta with Deloitte, as a manager in international tax, where she was responsible for structuring of business activities for large multinational corporations in North Africa, Middle East and European regions. She has worked across numerous jurisdictions in Asia Pacific, Europe, Middle East, Africa, North and South and North America
Martina has extensive experience in the area of financial accounting (Local and US GAAP, IFRS and FIN48), statutory and forensic audit, domestic and international taxation, cross border structuring, corporate and individual re-domiciliation. She has broad accounting and tax experience across varying industries including but not limited to tourism, manufacturing, oil and gas drilling and exploration, islamic finance, financial services, pharmaceutical and online gaming. She is well versed with offshore and onshore jurisdictions, the use of hybrid, reverse hybrid and special purpose vehicles including trusts.
Her clients ranged from small to publicly listed multinational corporations, high net worth individuals and high profile sports persons and entertainers.
Martina’s specific areas of expertise include:
Martina speaks few languages such as Slovak, Czech, Hungarian, Russian, German and Spanish.
Outside of work, Martina enjoys spending time with family and friends, reading, tennis, walking with her dog, beach and travel.
Bachelor of Commerce (Hons) – Accounting Auckland University, Chartered Accountant (CA)
Prior to immigrating to New Zealand in 2001, Shane had also completed a Bachelor of Economics degree in Hotel Business Management from Zhongshan Univeristy, one of the top ranked universities in South China. After graduating from Zhongshan University, Shane accepted a job in the corporate sector and gained valuable experience in project management and corporate administration.
Upon migrating to New Zealand Shane started his accounting career in Auckland. Shane has solid ten years’ experience with well-known and respected Auckland Chartered Accounting firms including a large second tier multi-services accounting firm. He has provided a range of business advisory services to a diverse portfolio of clients with business interests in professional services, retail, manufacturing, passive and active investments.
Shane’s main focus is on annual compliance, financial statements and reporting, accounting processes, trouble shooting, accounting system applications, due diligence and business restructuring for a broad portfolio of clients. His clients range from sole traders, partnerships, trusts, companies to New Zealand subsidiaries of foreign corporations. His specific areas of expertise and interest include:
Most of Shane’s clients are small to medium size enterprises. In addition he had experience in providing accounting and taxation services to a large NZX listed corporate.
Shane is approachable, easy to contact and has a natural ability to provide pragmatic advice and explain things in simple terms. Shane is fluent in English, Mandarin and Cantonese.
Outside of work, Shane enjoys tennis and spending time with his family. He is also a member of a local Toastmaster club and held Club Treasurer and VP membership position.