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Craig ElliffeCraig Elliffe

Craig Elliffe

Craig Elliffe


M:+64 21 367 587

T:+64 9 358 9835


F:+64 9 357 9099



BCom, LLB (Hons), University of Otago; LLM, PhD University of Cambridge CA


1985, New Zealand


Craig is a consultant focusing on corporate, international tax and financing transactions.

Craig’s areas of expertise include taxation consulting in technology and electronic commerce; international tax; restructuring; and cross border transactions. Craig has been involved in cross border royalty, income tax, and GST issues. His particular interests are in information, communication and entertainment, as well as international tax, services and manufacturing.

Widely published, he is a recognised public speaker and is Professor of Taxation Law and Policy at Auckland University and is the Director of the Master of Taxation Studies, the premier qualification for postgraduate taxation in New Zealand. Click here to read scholarly papers by Craig.

Craig is listed as a leading tax lawyer in Chambers Global.

Recent experience

Craig has advised:

  • Danone Asia Pte on its sale of Griffins Foods to Pacific Equity Partners for NZ$385m 
  • International Paper Company on the sale of its 50.5% majority shareholding in Carter Holt Harvey to Rank Group for NZ$1.65b 
  • Barclays Capital on the launch of its listed portfolio entity, the Celsius fund 
  • Lloyds Bank on various matters relating to the sale of the National Bank for NZ$6b, and 
  • New Zealand Funds Management on various investment and structural matters.