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When the financial statements haven't been filed

The Registrar of Incorporated Societies can dissolve a society by publishing a notice of the dissolution in the New Zealand Gazette. The Registrar can do this if satisfied that a society is no longer operating, which generally happens in one of two situations:

  1. When a society fails to file annual financial statements, or
  2. When a society advises the Registrar that they have ceased to operate.


If the society fails to send a copy of its annual financial statements to the Registrar, he may assume it is no longer operating.

While the Registrar isn’t legally required to remind a society to file an annual financial statement, he will generally try to contact the society before dissolving it to ascertain whether it is still operating.

Important note | It's very important that a society files its annual financial statement each year and updates the Register with any address changes to avoid being dissolved while still operating.


Last updated 6 July 2017