There is no rule to say that amounts paid under settlement agreements are always or never tax deductible, or amounts received are always or never taxable in New Zealand. Similarly, not every transaction is going to be subject to GST. The tax treatment will be determined by the nature of the transaction. 

At this session, Celia will walk us through key tax considerations to be aware of when negotiating and drafting settlement agreements. Including:

• Why tax matters

• Examples of how the settlement agreement can impact the tax treatment

• When you might want to break down what the settlement sum is for

• When GST may or may not apply, and who the payment comes from, can lead to different tax outcomes.

Whether you’re a mediator, lawyer, or involved in dispute resolution, this breakfast session will give you a helpful overview of basic income tax and GST considerations that can shape a fair and effective settlement.

Date: Thursday 18 September
Time: 7:30–9:00am
Dress Code: Business Attire
Cost: $49

About Celia

Celia is an associate at Lindsay Francis & Mangan, a specialist litigation, arbitration and dispute resolution practice. She supports the senior members of the firm and external bar on a broad range of corporate and commercial litigation matters.

Celia has dual areas of interest: tax and mediation. Before joining Lindsay Francis & Mangan, Celia was a Senior Tax Consultant at Deloitte, advising various multinational organisations on a range of tax issues primarily focused on corporate income tax, transfer pricing, international tax and restructuring. Celia has a UK accreditation as a civil commercial mediator and is a first-place recipient in the 2019 ICC International Commercial Mediation Competition, where she competed with 65 other university teams from around the world in mediation role plays.

Celia is looking forward to bringing these dual interests together at our breakfast meeting in September.