John Mackay

Qualifications

LLB, Waikato University 1995
Admitted to the Bar in New Zealand 1995
Notary Public, New Zealand Society of Notaries

Contact

M: +64 27 220 8111
E: john.mackay@hobec.co.nz

John Mackay is a down-to-earth and straightforward lawyer.

He has the ability to translate complicated legal language into plain English so his clients can clearly understand what is happening. This approach is what draws a wide range of clients with an ever wider variety of legal requirements.

He has been described as “timely, knowledgeable and practical” and “one of the best” by clients. He looks after both individuals and businesses.

While John specialises in company, commercial and property law, he enjoys a life long association with the road transport industry. That connection continues through legal advice to a number of transport businesses, including:

TR Group Limited, New Zealand’s market leader in trucking solutions;
Orion Haulage Limited and Actus Transport (NZ) Limited, together operating New Zealand’s largest fleet of auger trucks delivering stock and chicken feed to farm;
Bulk Lines Limited, operating a large modern fleet of bulk tipper units based in Tauranga;
Seymours Transport Services Limited, a log cartage contractor based in Ōpōtiki.

John Mackay's Expertise

Rural & Agribusiness

Estate Administration

Trusts, Asset Protection & Estate Planning

Property Law

Commercial Law

John Mackay's News & Resources

Holland Beckett’s Tauranga workplace wins NZIA Interior Architecture Award

Holland Beckett’s Tauranga office space has been awarded top honours in the Interior Architecture category at the 2026 Te Kāhui Whaihanga New Zealand Institute of Architects (NZIA) Waikato Bay of Plenty Architecture Awards. The NZIA awards programme is widely regarded as the benchmark for architectural excellence in New Zealand, celebrating projects that deliver meaningful value to clients, communities and the built environment. Designed by Wingates, the award-winning fitout stood out among a strong regional field, having first been shortlisted among projects recognised for their contribution to contemporary architecture across the region. A space with purpose The space is located within the Northern Quarter development, which opened in October 2025. The firm’s move into the landmark building was driven not only by growth, but by a belief in Tauranga’s future - helping bring the project to life by signing on as anchor tenant in 2022 and signalling confidence in the rejuvenation of the city centre. The workplace represents a deliberate shift away from traditional legal office design toward a more open, collaborative and human-centered environment that balances professionalism with warmth. An open-plan layout brings a legal team of more than 100 people together on a single floor, supported by a network of quiet rooms, flexible areas for training and events, and a variety of private client meeting spaces. From sit-to-stand workstations to flexible collaboration zones and acoustically separated ‘phone booths’, the workplace has been designed to support different modes of working. This layered approach reflects a wider shift within the profession towards environments that are responsive, inclusive and capable of evolving over time. Sharline Fitzgerald, Practice Manager at Holland Beckett, says the success of the project lies in how well it works day to day. “From a practical point of view, this space was designed to support how our people actually work,” she says. “Wingates took our needs and created a space unique to us. Whether it’s access to quiet areas for focused work, flexible spaces for team meetings, or simply the flow of the office, everything has been considered to improve both efficiency and wellbeing. It’s a workplace that genuinely supports our team and, in turn, the service we provide to clients.” Shaped by its setting The design draws heavily on its coastal context, using a restrained palette of neutral tones layered with texture, natural materials and subtle colour, enlivened by lush, almost tropical planting. These elements create a calm and cohesive environment with moments of energy and identity throughout. Natural light, harbour views and carefully integrated artwork - including the wonderful ‘Māramatanga’ installation by local artist Julie Paama-Pengelly, suspended in the atrium - anchor the workplace in its surroundings and reinforce a strong sense of belonging. Partner Vanessa Hamm says the design reflects a clear intention to create something enduring and representative of both the firm and its hometown. “We wanted a space that felt distinctly of Tauranga - calm, considered and connected to its surroundings,” she says. “The design balances functionality with a sense of personality, creating an environment that not only supports our work but also reflects who we are as a firm. It’s about creating a place people feel comfortable in, whether they’re working here every day or visiting for the first time.” Sustainability has also been embedded in the project through adaptive reuse of furniture, energy-efficient systems, and its location within the 6 Green Star-rated Northern Quarter, aligning environmental performance with long-term business resilience. Regional recognition The award signals the growing importance of interior architecture in professional settings. As flexible and remote working arrangements become more common, creating workplaces people actively want to come to is increasingly important - supporting culture, connection and productivity, both within the office and to the city beyond. Wingates has created a space for Holland Beckett which embodies this direction: a workplace that is contemporary without being transient, refined yet welcoming, and forward-looking while remaining deeply connected to the community. For Holland Beckett, the award marks more than a design achievement. It reflects an ongoing commitment to innovation, people and the region the firm has called home for nearly nine decades.

Registering easements: avoiding unnecessary delays

Registering an easement can be a time-consuming process, particularly where multiple landowners, surveyors and approval authorities are involved, but there are ways to avoid unnecessary delays. Agreeing the easement The process to register an easement usually begins with the parties to the easement reaching an agreement to create an easement. This is usually between neighbouring properties which are intended to benefit from or be burdened by the easement. However, a party can obtain the benefit of an easement which is not connected to their ownership of any neighbouring property; this is known as an easement in gross. Sometimes creation of easements is imposed by a Council as a condition of granting consent to a subdivision and these compulsory easements have to be registered before the affected properties are able to be transferred into separate ownership. Engage the key parties early - surveyors and lawyers Where easements are being voluntarily created, the parties should at a minimum reach an agreement in principle to create the easement and record this in writing before incurring surveying or legal costs. The parties may also wish to enter into a formal agreement to create the easement with a scheme plan of the easement areas attached which will be used as a starting point for creating a survey plan. Where a formal agreement is required, lawyers are often engaged to assist with preparing and/or reviewing the agreement. Once the parties have reached agreement to create the easement, the next step is to engage a surveyor to prepare a survey plan of the easement areas. It is important that you engage a trusted, reliable surveyor. Surveying issues are one of the most common causes of delays in the easement registration process. It is important to engage a lawyer early in the process too. Once a draft survey plan (Land Transfer (LT) plan) has been prepared by the surveyor this should be sent to your lawyer who can: review the LT plan from a legal perspective; advise you on the process to complete registration of the easement; prepare the easement instrument; and request any third party consents. Putting your surveyor and lawyer in contact with each other early in the process enables them to coordinate effectively to ensure that registration can be completed in a timely manner. Consider accessways and infrastructure Where a right of way is being granted over an existing access way it is important to make sure that the surveyed easement areas shown on the LT plan align with the actual location of the access way. The parties may also need to consider whether the existing access way is sufficient for the intended use and any increase in use by the parties. For example, where no suitable access way exists in respect of a vehicular right of way, the benefiting users have the right to establish a suitable access way and the parties share those costs unless agreed otherwise. Where there will be an increase in use of the access way or the nature of the use will change, for example heavy goods vehicle using an access way which was previously only used by light vehicles, it is important for the parties to engage appropriately qualified roading contractors to investigate whether upgrades to the access way are required and if so for the parties to reach agreement as to how those upgrade costs will be apportioned. Where easement rights are granted in respect of existing underground equipment such as pipes for conveying or draining water or underground electricity or telecommunications lines, additional care needs to be taken to ensure that the surveyed easement areas shown on the LT plan align with the location of that equipment. This can be determined with reference to as built plans, and you should ensure that your surveyor has a copy of those plans when they start preparing the LT plan. Drafting the easement instrument Easement instruments are typically drafted by lawyers, but certain organisations like Council and electrical lines companies often require their own easement template forms be used as a starting point which reduces the scope for negotiation. If you are granting Council or a lines company an easement over your property, then they will typically provide their easement template to your lawyer so that it can be populated with the relevant details. The terms of the easement instrument will depend on the nature of the easement and its use. For common easements such as rights of way or rights to drain water between a few properties, the implied easement terms in the Land Transfer Regulations 2022 and Property Law Act 2007 are usually sufficient. These are standard terms that lawyers are familiar with so it is unlikely that negotiation of these terms will be required. For less common easements such as party wall easements and loading bay easements, bespoke terms will need to be drafted into the easement instrument which will need to be reviewed by the lawyers acting for other parties and increases the likelihood of protracted negotiations. Consents Consents may be required from third parties in order to register an easement. A couple of common examples of consents are: Where a mortgage or caveat is registered against the title to any of the burdened land, the consent of the mortgagee and caveator to registration of the easement will be required. Typically, mortgagee and caveator consent is requested once the LT plan is drafted and the easement instrument is in agreed form. Where the easement instrument includes a private road or private way, Council’s consent is required. This is known as a section 348 certificate and must be registered together with the easement instrument. LINZ approval and registration Approval by Land Information New Zealand (LINZ) is a critical stage of the easement registration process. Your surveyor will submit the LT plan to LINZ for approval together with any other necessary approvals. For example, where the LT plan is being deposited as part of a subdivision, Council approval to the LT plan will be required under section 223 and often section 224 of the Resource Management Act 1991. If you are looking to register an easement over your property, we recommend you talk with the Holland Beckett property law team so that we can assist you with keeping the process moving forward smoothly and avoid unnecessary delays.

Why do I need an independent trustee?

Many people question, what is an independent trustee, what do they do and what value do they bring to my trust? What is an independent trustee? An independent trustee is a person or entity who acts as a trustee of a Trust where that person or entity has no interest in the assets of the Trust - meaning they are not a beneficiary of the Trust and are not entitled to share in the assets of the Trust. An independent trustee is often a ‘professional trustee’ such as a lawyer or an accountant. However, a trustee does not have to be a ‘professional’ to be independent, they just have to be a person who is not a beneficiary of the Trust. Benefits of an independent trustee Having an independent trustee is not a legal requirement under the Trust Act 2019, however is recommended for the following reasons: More credibility for the Trust and is less likely to be susceptible to any successful legal challenge in the future; Adds an element of transparency to the Trust, so if any third party is looking at the Trust they can see that there is an independent person who is moderating the decisions of the trustees and ensuring the Trust is not regarded as a ‘Sham Trust’ and therefore losing any protection the Trust was intended to provide; Assists in the better management and administration of the Trust. As outlined above, often the independent trustee is a solicitor or accountant who is familiar with trust legislation and can ensure that the Trust is complying with the Trusts Act 2019. They also may have an ongoing relationship with the family which supports an understanding of the underlying reasons for the Trust; and Some trust deeds require the Trust to have at least one independent trustee. Having a Trust to protect assets will only work if the trustees carry out their functions correctly, which includes administering the Trust properly. This is where an independent trustee can assist the other trustees by ensuring the Trust and trustees meet their legal duties and responsibilities. Trusts Act 2019 and trustee responsibilities The implementation of the Trusts Act 2019 has increased the scrutiny on Trusts, trustees’ duties and increased potential liability. These changes require independent trustee(s) and independent trustee companies to be more active in the administration of and record keeping for your Trust. As a result, there are a number of independent trustees who are either resigning, declining to take on new Trusts, or are charging an annual fee on the basis of the independent trustee services. Now is as good a time as any to consider whether an independent trustee is required for your Trust, and to review your trust deed and individual situation to make sure your Trust is fit for purpose and complying with current requirements under the Trusts Act 2019. If you have any questions or concerns, get in touch with our Succession and Estate Planning team.

With strings attached: finance options and exit strategies for small business owners

Why selling a small business is challenging in today\'s market It is not an easy time to be selling a small business in New Zealand. Business owners looking to maximise value and achieve a successful business sale face a challenging market. High inflation and waning consumer demand has led to compressed margins and reduced revenue for many. Uncertainty in the global markets due to wars, protectionism and the changing geopolitical landscape has blunted the confidence of prospective purchasers. Closer to home, sub 3% interest rates are now a fading memory and house prices have come off their peak, so fewer aspiring business owners can easily ‘top up their mortgage’ to fund the purchase of a business. Finance options when selling a business Business owners looking to sell and wanting to achieve the best price for their business may need to consider options to reduce a purchaser’s reliance on third party finance to fund the acquisition of their business. This may include: Asset restructuring Premises, plant and equipment are restructured to reduce the capital investment required by a purchaser. For example, valuable machinery could be retained by the seller and leased to the purchaser, meaning that the purchaser does not have to finance the upfront cost of purchasing that asset. Vendor finance Vendor finance is a common business sale structure where the seller helps fund the purchaser\'s acquisition of the business by advanceing a portion of the purchase price to the purchaser to be repaid by the purchaser over time. Vendor loans vary widely in terms of whether they bear interest, whether they are amortising (repaid gradually over the term) or repaid in a lump sum on a fixed date. Earn Outs The purchaser agrees to pay part of the purchase price in instalments contingent on the business achieving certain financial targets. Payments could be fixed or adjusted based on the level of revenue generated by the business. Vendor Shares The vendor retains shares in the business. The vendor might give the purchaser options to acquire 100% of the shares over time. Managing seller risk in vendor-funded transactions From a seller’s perspective, the most common objective of using any of the above mechanisms is to achieve a better price for their business. Compared to fully bank or finance company debt funded transactions, vendor funded transactions generally expose the seller to risk of purchaser default over a longer period. This is because repayment of vendor loans or achievement of earn-out targets depend on the success of the business under new ownership. These risks can be reduced by, for example: Requiring the purchaser to pledge security to the seller (mortgages, personal guarantees, registered security interests). Giving the seller a right to appoint a director for so long as they continue to hold shares in the business. Contractual provisions that exclude artificial reduction of gross profits for the purposes of earn out calculations. Avoiding unnecessary transaction complexity If not managed well, transactions that include vendor funding mechanisms can be more complicated and take longer to negotiate than similar deals that are not vendor funded (and increased legal costs as a result). Also, the downstream consequences of vendor funding arrangements need to be carefully thought through to avoid unforeseen negative consequences. For example, if the vendor registers a security interest in the business assets, how will that affect the purchaser’s ability to raise finance or obtain trade credit moving forward? In our experience, the best outcomes typically start with a well-designed structure. Convoluted and legally complicated structures are generally less effective in practice than more straightforward, logical structures. Complexity can often be avoided if the transaction is properly designed from the outset. Key considerations before selling your business Business owners considering vendor funding options should: Discuss potential structures with their business broker or lawyer to identify fit-for-purpose options that could be offered to potential purchasers; Focus on the characteristics of the business and the specific circumstances and objectives of the seller and buyer when designing a transaction structure - do not start with a particular structure in mind and adapt it to fit the circumstances (this is a recipe for legal complexity); and Try to aim for a structure that makes commercial sense and avoids risks being transferred to a party who cannot control it or who would not naturally be exposed to it. A well designed vendor funding structure should be easy for all parties to understand and give the purchaser sufficient freedom and control to ensure the business remains successful while minimising the default risk faced by the seller. Our commercial lawyers regularly advise on business sale transactions, shareholder arrangements, vendor finance structures and succession planning for business owners. Contact our commercial law team for more information.

Holland Beckett Law announce lease deal at Northern Quarter

Holland Beckett Law have completed negotiations with JWL Central Ltd to lease approximately 2000 square metres of space in the Northern Quarter development. Partner John Mackay says that the firm made the decision to move into the CBD in August 2020. “We wanted to have a physical presence in the heart of city and to be part of the revitalisation of the Tauranga CBD. We have 110 people currently working in our Tauranga office and we hope that bringing our people into the CBD will be good news for the business, retail and hospitality sectors. We were looking for a large floor plate that would enable our legal team to work together on one floor. The complex nature of many legal matters often necessitates a collaborative approach, drawing on the expertise of specialists within different practice areas. This is made that much easier when you are within line of sight of the experts you need. We knew that to get the right environment for our business, our people and our clients meant that planning needed to start well before it was time to move. Having signed an agreement to lease is a big milestone for us and the overall project.” Practice Manager Sharline Fitzgerald said “The management team are focused on providing an office that meets the needs and expectations of both clients and staff. With flexible work options now the norm we see benefits in making the office a destination that our people want to come to. As the city grows we are seeing a bigger emphasis on public transport, cycleways and even a ferry service. These services tend to terminate at the CBD so we are looking forward to being able to increase our participation.” Mackay was a new partner when the firm moved to the premises at 525 Cameron Road in 2008 and credits the significant growth the firm has been able to achieve over the last 14 years to the open plan premises. “When we moved in 2008 it was very bold for a law firm to embrace the open plan environment but we knew that it would give us the flexibility we needed to grow the firm. The open plan environment supports better supervision and delegation which are key to developing good lawyers. In 2008 we had 14 lawyers in total and we are now the largest law firm in the region with 52 lawyers in the Tauranga office and a further 12 lawyers in our Rotorua and Whakatane offices. The development team on the Northern Quarter project have presented a quality building that will change the landscape down town and we are excited about our move to The Strand.\"

Commercial Leases – Key differences between an Assignment of Lease and a Sublease

Business needs change, and accordingly, when tenants under commercial leases are reviewing their leasing requirements they may decide that they no longer require the same area of premises. This may lead to a tenant transferring their rights under a commercial lease to another party by way of an assignment or sublease. In order to determine which arrangement is best for your business and circumstances, it is important to understand the differences between the two. Sublease A sublease is where the tenant (commonly referred to as the sublandlord) transfers part or all of the tenancy under the sublandlord’s existing lease to a third party. It is important to note that the sublandlord retains an interest in the premises and there is no direct contract between the headlandlord and the subtenant. As a result, the sublandlord is still responsible for all lease obligations but the subtenant pays a contribution for the part of the premises that they sublease from the sublandlord. The subtenant is responsible to the sublandlord for the lease obligations under the sublease. This type of arrangement is particularly common when the sublandlord no longer requires all of the leased premises and wishes to recover some of the costs under the headlease. It is vital to ensure that the timeframe for the sublease arrangement does not extend beyond the term under the headlease. If you are considering subleasing part of your premises, the first step would be reviewing your headlease terms to see if there are any restrictions on the area or any parts within the premises that can or cannot be sublet. Assignment of Lease An assignment of a lease involves the new tenant (commonly referred to as the assignee) agreeing to take on all of the existing tenant’s (commonly referred to as the assignor) lease obligations. The transfer of the interest is for the remaining duration of the lease. While the assignment of lease terminates the assignor’s right to possession, the assignor’s liability under the lease commonly continues to the expiry of the current lease term unless provisions are included within the Deed of Assignment of Lease or negotiated with the landlord to provide otherwise. This liability also extends to any guarantors provided. However, the standard ADLS Deed of Assignment of Lease includes an indemnity from the assignee in favour of the assignor against any claims the landlord may raise against the assignor or the assignor’s guarantors. Once you have established which option is best suited for your business’s circumstances you need to ensure that the headlease allows for an assignment or a sublease to be granted and approach your landlord for their consent to the assignment or sublease. If you want to assign or sublease your commercial lease or have queries about your lease, please contact us to find out which option is best for you.

Upcoming Changes in Trust Law

Trusts are a firmly established mechanism for protecting and managing assets in New Zealand. The upcoming changes in trust law are long overdue. However, such changes are also sure to call into question the country’s fixation with family trusts. The Trusts Bill (“the Bill”) was introduced on 1 August 2017, following multiple reviews conducted by the Law Commission, which branded the Trustee Act 1956 (“the Act”) as out-dated and inaccessible. The Bill is to replace this Act and also the Perpetuities Act 1964. It is intended to make trust law more manageable by clarifying the key features of a trust, outlining trustees\' powers and obligations and streamlining administration processes. The Bill outlines 5 mandatory trustee duties which cannot be negated by the terms of a trust. Trustees will have the duty to know and act in accordance with the terms of the trust, act honestly and in good faith, act for the benefit of beneficiaries or to further the purpose of the trust, and to exercise their powers for proper use. The Bill also establishes 10 default trustee duties which must be performed by a trustee unless modified or excluded by the terms of the trust. These default duties largely reflect the current law. Both classes of duties will provide trustees with a clear understanding of their role and aid in beneficiaries holding trustees accountable for their actions, omissions and decisions. Trustees will have to come to terms with disclosure requirements in favour of beneficiaries; a courtesy many beneficiaries are not afforded today. Part 3 of the Bill incorporates the presumption that basic information in relation to the trust’s affairs must be provided to beneficiaries. The provisions specify core documents which must be kept and for how long and the factors to be considered when determining what information should be shared or withheld. Part 4 of the Bill contains provisions concerning trustees\' powers and indemnities. Trustees\' powers are currently minimal and scattered throughout the Act. The powers under the Bill are clear and flexible; providing trustees with more discretion in managing, investing and distributing trust property. In some aspects, the Bill endeavours to make trust administration easier and inexpensive. For example, costs are to be minimised through no longer having to apply to the court for straightforward or contested changes of trustee appointments. The High Court will still have jurisdiction to review a trustee’s act, omission or decision, extend a trustee’s powers and give orders. However, alternative dispute resolution is encouraged throughout the Bill. Whilst the Bill will undoubtedly modernise a considerably out of date piece of legislation, the focus on trustees\' mandatory and default duties, together with the new beneficiary disclosure requirements, will impose greater compliance obligations on trustees. The additional costs of compliance may cause some to question if the administrative hassle begins to outweigh the actual benefit of keeping or forming a family trust in certain circumstances. The Bill has yet to have its first reading, so it is crucial that settlors and trustees of existing trusts continue to be aware of the proposed changes outlined above in anticipation of the changes coming into force. Please do not hesitate to contact us if you have any queries. This article was written for First Mortgage Trust.