Fraser Lellman

Fraser Lellman

Advisory Partner

Māori Business | Not-for-Profit | Construction and Real Estate | Retail


Fraser has over 30 years' experience in business and tax consulting and provides advice to a diverse range of clients. He has clients in hospitality, transport and construction, commercial property, horticulture, and retail. His skills include business restructuring, risk management, lease renegotiations, advising clients on the risk associated with property purchases and sales, preparing business plans and forecasts, analysing and interpreting financial data to improve profits and providing sound commercial advice with emphasis on tax planning. 
Other areas of expertise include business valuations, internal systems, start-ups, business mentoring, due diligence reviews, shareholder disputes, sports management and restructuring, sale and purchase of businesses, governance advice.

Fraser is well supported by a team of qualified accountants and business advisers who are ready and able to assist clients.



  • Chartered Accountant (Chartered Accountants of Australia & New Zealand) 

Professional Affiliations 

  • Director – Grassroots Trust Ltd
  • Member of NZ Institute of Directors
  • Member of Chartered Accountants of Australia & New Zealand
  • Trustee - Bay Oval, International Cricket Ground, Mount Maunganui


  • Bachelor of Business Studies

Community Involvement

  • Trustee and Board member for various charitable and not for profit trusts
  • Member of City of Tauranga Pipeband