Smart Tax Solutions was founded in 2007. Our practice has a strong presence in the industry and a long-standing reputation, born from years of experience in public practice and public listed corporations. Our business is built around personal service and our clients engage our services in roles that best add value to their business. We are a fun and energetic team, dedicated to providing the best service to ensure client satisfaction and loyalty. We look forward to discussing your needs and working together to achieve the best possible outcomes.

As we partner with you, our goal is to help you gain greater financial success in every aspect of your business. Our team are highly educated and well-trained accountants, business consultants, tax specialists, financing and valuation specialists and litigation support experts. We pride ourselves on collaborating effectively with each client’s management team. In having the latest technology, we are equipped to increase the growth and efficiency of your business.

Whether your business is starting up or well established, your Smart Tax Solutions advisor will be there to counsel and help you navigate each transition and opportunity for expansion. With over ten years’ experience in chartered accountancy and financial advice, we will have the right discussions with you to increase your financial security.

We are chartered accountants based in West Auckland but we also support clients throughout Auckland, Hamilton, Tauranga, Wellington and Christchurch.


Gary O'Neill has had a long involvement with GST. He was working in the IRD in 1985 when the GST was first proposed and since April of that year has worked almost exclusively on GST related matters.
In 1989 he joined what was then Coopers and Lybrand (now PwC) as a GST specialist, and continued in this role until March 2016.

He has extensive experience in relation to all aspects of GST, including:
• Land sales and purchases; drafting appropriate clauses to protect clients in relation to risks involving "compulsory zero rating", going concerns, and pricing clauses.
• Zero rating; exports of goods, or services.
• All aspects of insurance, including warranty cover, settlements and subrogation.
• GST issues relating to finance; hire purchase, leasing, credit contracts, debt factoring, layby sales.
• IRD disputes / IRD audits.
• Local government issues; rates, grants, "fines", licence fees.
• GST in relation to vouchers, gift cards, sale of "PINs" both domestically and cross border.

Recent work includes:
• Advice in relation to GST and litigation funding.
• Assisting builders/developers in relation to zero rating and land transactions.
• Advice in relation to vouchers and the new "Netflix" rules.
• Work on contracts that are both credit contracts and layby sales; Agreeing the appropriate GST treatment with IRD.
• Advice in relation to bodies corporate and the new GST rules. Whether to register in relation to "leaky building" repairs.
• Advice in relation to whether a non resident should register for GST, and Customs valuation issues around importing goods.
Gary works with Smart Tax and available to assist clients with any GST related issues.