Business
New Zealand — Business: Annual Compliance
Under section 214 of the Companies Act 1993, the board of a New Zealand company must ensure an annual return is delivered to the Registrar each year during the month allocated to the company. A director, or a solicitor or qualified accountant authorised for the purpose, must sign it. The return confirms that the company's information on the Companies Register is correct and carries a fee of NZ$49.74 plus GST. If the return is not completed on time, the Registrar may remove the company from the register. Tax filings with Inland Revenue are separate.
VerifiedGovernment / official sourceCompanies Office New Zealand; Companies Act 1993 s. 214Last reviewed: 2026-10-23
Key facts
- The board must ensure an annual return is delivered to the Registrar each year in the month allocated to the company (Companies Act 1993 s. 214).
- A director, or an authorised solicitor or qualified accountant, signs the return.
- The annual return fee is NZ$49.74 plus GST.
- A company that does not file on time may be removed from the register.
Steps
- 1. Determine Compliance Requirements — Businesses must identify which regulations apply to their specific situation, including tax, Companies Office, and industry-specific requirements. It's recommended to consult with a local accountant or lawyer for guidance.
- 2. Lodge Annual Return with Companies Office — The exact process for lodging the annual return with the Companies Office is unclear, and may require consulting the Companies Office website or seeking local advice.
- 3. Complete Annual Tax Requirements — Businesses must complete annual tax requirements, including lodging an income tax return and paying any outstanding tax liabilities. However, specific details on this process are unknown.
Costs
- Annual return fee: NZ$49.74 plus GST
Common mistakes
- Missing the annual return month — the Registrar can remove the company from the register.