Tori Sullivan


Tori is the NZ Law and Tax Controversy Leader and assists clients in all stages of tax controversies. Her practice focuses on obtaining tax certainty for clients in disputes with the New Zealand Inland Revenue Department and Customs, and appearing before the courts.

Tori is listed in the International Tax Review - Women in Tax Leader.


Tori has represented clients in cases involving allegations of tax avoidance, transfer pricing and international tax. She has extensive legal tax advisory experience, as well as experience in assisting multinational companies with large-scale, cross-border tax audits, disputes, settlement and litigation. Tori has an excellent understanding of technical and policy considerations in all aspects of corporate and personal tax, as well as assisting clients with tax risk management techniques, corporate governance and tax transparency.

Professional Accomplishments

  • Represented clients in tax disputes concerning interest deductions, NRWT, thin capitalisation and tax avoidance in a domestic and international tax context.
  • Appointed as the branch reporter to the 2019 London congress with the subject being Interest deductibility: implementation of BEPs Action 4.
  • Tori is listed in the International Tax Review - Women in Tax Leader (3rd edition).

Qualifications and admissions

  • Barrister and Solicitor of the High Court of New Zealand
  • Honours degree in Law (University of Auckland)
  • Bachelor of Commerce (University of Auckland)


  • New Zealand Law Society
  • Member of the International Fiscal Association (IFA)