Comprehensive Cross-Reference Analysis
--- Source: Comprehensive Cross-Reference Analysis.txt --- # Comprehensive Cross-Reference Analysis ## All Networks, Trusts, Lawyers, and Accountants **Date:** December 28, 2025 --- ## MASTER ENTITY REGISTRY ### Law Firms Identified | Firm | Location | Key Personnel | Connected To | |------|----------|---------------|--------------| | **Langley Twigg** | Napier | Peter Twigg, Deborah Twigg | NIT Network, Māori Land Law, Gaming Law | | **Oldershaw Accountants** | Napier | Maria Munoz | P...
--- Source: Comprehensive Cross-Reference Analysis.txt ---
Comprehensive Cross-Reference Analysis
All Networks, Trusts, Lawyers, and Accountants
Date: December 28, 2025MASTER ENTITY REGISTRY
Law Firms Identified
| Firm | Location | Key Personnel | Connected To |
|------|----------|---------------|--------------|
| Langley Twigg | Napier | Peter Twigg, Deborah Twigg | NIT Network, Māori Land Law, Gaming Law | | Oldershaw Accountants | Napier | Maria Munoz | PAMT, NIT Network | | Norris Ward McKinnon | Hamilton | Martin Bradley | Grassroots Trust, HB Property Enterprises | | Don Kennedy Solicitors | Hastings | Peter Dennehy (deceased) | Infinity Foundation | | Hesketh Henry | Auckland | - | OmniHealth | | Willis Legal | Napier | Kevin Callinicos | Hawke's Bay Foundation |Accounting Firms Identified
| Firm | Location | Key Personnel | Connected To |
|------|----------|---------------|--------------|
| Oldershaw | Napier | Maria Munoz | PAMT, NIT Network | | Audit Hawke's Bay | Hastings | Graeme Harvey | Grassroots Trust Central | | Mike Knobloch (CA) | Hawke's Bay | Mike Knobloch | Grassroots Trust Central (Director) |Gaming Trusts Identified
| Trust | Key Personnel | Auditor/Accountant | Lawyer |
|-------|---------------|-------------------|--------|
| Grassroots Trust Limited | Martin Bradley (Chair), Kevin Burgess | Unknown | Norris Ward McKinnon | | Grassroots Trust Central | Sean Hannan (Chair), Mike Knobloch, Martin Bradley, Kath Grieve | Audit Hawke's Bay | Norris Ward McKinnon | | Infinity Foundation | Peter Dennehy, Blair Furlong | Unknown | Don Kennedy Solicitors | | First Light Foundation | Various | Unknown | Unknown |CROSS-REFERENCE MATRIX
Connection 1: Norris Ward McKinnon ↔ Hawke's Bay
| Finding | Evidence |
|---------|----------|
| Receivership of HB company | Hawkes Bay Property Enterprises Limited |
| Case law connection | Cited in Hawke's Bay Trustee Company case |
| Gaming trust director | Martin Bradley (Grassroots Trust) |Connection 2: Grassroots Trust ↔ Hawke's Bay
| Finding | Evidence |
|---------|----------|
| Hawke's Bay director | Kath Grieve (HB business consultant) |
| Hawke's Bay accountant | Mike Knobloch (CA, Grassroots Director) |
| Hawke's Bay auditor | Audit Hawke's Bay (Hastings) |
| Merged with Infinity | Infinity Foundation (Hastings-based) |
Connection 3: Infinity Foundation ↔ Hastings Legal Network
| Finding | Evidence |
|---------|----------|
| Trustee was Hastings lawyer | Peter Dennehy (Don Kennedy Solicitors) |
| Trustee was Coroner | Peter Dennehy (Coroner 1988-2008) |
| Fraud confirmed | $320,357 improper grants (2011-2012) |
| Merged into Grassroots | Infinity Foundation merged with Grassroots Trust |
Connection 4: Langley Twigg ↔ Gaming/Charity Sector
| Finding | Evidence |
|---------|----------|
| Gaming law practice | Listed as gaming lawyers in Napier |
| Charity law practice | Nonprofit & Charitable Organizations |
| Trustee roles | Peter Twigg - Sailability Trust, Rowing NZ |
| 1998 charity agent | NZ Gazette notice |
Connection 5: Oldershaw ↔ PAMT ↔ NIT Network
| Finding | Evidence |
|---------|----------|
| PAMT contact email | [email protected] |
| NIT company addresses | Multiple NIT companies at Oldershaw address |
| Financial services | Audits, accounting for charities |
GEOGRAPHIC OVERLAP ANALYSIS
Hastings/Napier Cluster
| Entity | Type | Location |
|--------|------|----------|
| Langley Twigg | Law Firm | Napier |
| Oldershaw | Accountants | Napier |
| PAMT | Charity | Napier |
| NIT Network | Companies | Napier |
| Don Kennedy Solicitors | Law Firm | Hastings |
| Infinity Foundation | Gaming Trust | Hastings |
| Audit Hawke's Bay | Accountants | Hastings |
| Central Medical | Medical | Napier |
| OmniHealth practices | Medical | Napier/Hastings |
Hamilton Cluster
| Entity | Type | Location |
|--------|------|----------|
| Norris Ward McKinnon | Law Firm | Hamilton |
| Grassroots Trust | Gaming Trust | Hamilton |
| Grassroots Trust Central | Gaming Trust | Hamilton |
| Maxserv Limited | Company Services | Hamilton |
POTENTIAL FUNDS FLOW MODEL
Based on the investigation findings, a potential funds flow model emerges:
`
Gaming Revenue (Pokies)
↓
Gaming Trusts (Grassroots, Infinity, First Light)
↓
Professional Gatekeepers
├── Lawyers (Langley Twigg, Norris Ward McKinnon, Don Kennedy)
├── Accountants (Oldershaw, Audit HB, Mike Knobloch)
└── Trustees (Peter Dennehy, Martin Bradley, Blair Furlong)
↓
Charities/Trusts
├── PAMT ($717,126 "Other Expenses" in 2022)
├── NIT Network entities
└── Other controlled entities
↓
Ultimate Beneficiaries (Unknown)
`
KEY FINDINGS SUMMARY
Confirmed Connections
- Martin Bradley is both a lawyer at Norris Ward McKinnon AND Chairman of Grassroots Trust - creating a lawyer-gaming trust overlap
- Peter Dennehy was both a Coroner AND Infinity Foundation trustee - creating a death/estate-gaming trust overlap
- Grassroots Trust Central uses Audit Hawke's Bay (Hastings) as auditor - connecting Hamilton gaming trust to Hawke's Bay accounting
- Mike Knobloch is both a Chartered Accountant AND Director of Grassroots Trust Central - creating an accountant-gaming trust overlap
- Infinity Foundation (Hastings) merged into Grassroots Trust (Hamilton) after the fraud was discovered - potentially moving assets/operations
- Norris Ward McKinnon handled receivership of Hawkes Bay Property Enterprises - connecting Hamilton law firm to Hawke's Bay business failures
Unconfirmed But Suspected
- Langley Twigg may have worked with Grassroots Trust or other gaming trusts
- Oldershaw may audit gaming trusts or their grant recipients
- PAMT may receive grants from gaming trusts
- NIT Network companies may receive grants from gaming trusts
QUESTIONS FOR FURTHER INVESTIGATION
- Does PAMT receive any grants from gaming trusts?
- Do any NIT Network companies receive gaming trust grants?
- Did Langley Twigg ever work with Infinity Foundation or Grassroots Trust?
- Did Oldershaw ever audit Infinity Foundation or Grassroots Trust?
- Who received the $320,357 in improper grants from Infinity Foundation?
- What happened to Infinity Foundation's assets when it merged with Grassroots?
- Is there any connection between the 2024 gaming corruption defendants and the investigation entities?