Perched on the waterfront and 180m into the sky, it might just be the best office space in Auckland.

And it's being offered not to the largest law firms or wealthiest investment banks, but to small or medium-sized companies who would otherwise struggle to get a foothold in a prime CBD location.

Expected to be available in April, Private Offices by Precinct will be the highest office space in New Zealand. Located on the 36th floor of the 39-storey PwC Tower at Commercial Bay , it will have 360 degree views of Auckland, stretching as far as the

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