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Stephen Tomlinson

LL.B.(Hons) BCom.


Stephen Tomlinson is the principal of Tomlinson Law. Prior to establishing Tomlinson Law, Stephen was a founding partner of Tomlinson Paull. He has also worked at Denham Martin & Associates and Minter Ellison Rudd Watts as a taxation solicitor.


Stephen has an LL.B. (1st class honours) and B.Com. from the University of Canterbury, and was a joint recipient of the Canterbury District Law Society’s gold medal in law. Stephen lectured in taxation, finance and business law at the University of Canterbury. He has published a number of articles on international and domestic tax issues, and is a well-known presenter of taxation and trust seminars.


Stephen is a member of the New Zealand Law Society taxation committee and the Auckland District Law Society trust law committee. He was runner up in the CCH Tax Lawyer of the Year category at the 2011 and 2012 New Zealand Law Awards.


Stephen can be contacted on




Susan Ballantyne

LL.B. BCom.


Susan Ballantyne is a senior associate at Tomlinson Law. Prior to joining Tomlinson Law, Susan provided tax advice for a leading training and publishing organisation. Susan has previously worked as a tax manager in an international accounting firm.


Susan has an LL.B. and a B.Com. from the University of Canterbury. Susan has over 25 years' experience providing specialist tax advice for corporate clients, small businesses, high net worth individuals, and other professional advisers.


Susan has extensive experience in providing advice on a wide range of tax issues, including the tax treatment of land transactions, GST issues, employer taxation, and the taxation of trusts, partnerships and look-through companies. Susan has experience in preparing and presenting training sessions, webinars and seminars, both for in-house training and for external training presented to other professional advisers.


Susan can be contacted on




Ben O’Brien

LL.B. BCom.


Ben O’Brien is a senior solicitor at Tomlinson Law. Prior to joining Tomlinson Law, Ben worked as a legal consultant at an aviation recruitment firm. Ben has previously worked as a tax solicitor for an international legal firm in New Zealand and as a solicitor at Inland Revenue.


Ben has an LL.B. and a B.Com from the University of Canterbury and is CA qualified. Ben has dealt extensively with Inland Revenue’s disputes procedure and has advised clients on a wide variety of issues, including consideration of land transactions, GST reviews, and international tax issues.


Ben can be contacted on




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