When the financial statements haven't been filed

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

• When a society fails to file annual financial statements or
• 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.

The Registrar is not required by the Incorporated Societies Act 1908 to remind a society to file an annual financial statement.  Having said that, the Registrar will usually try to contact the society before he dissolves it.

Important note

It is very important that a society sends its annual financial statement each year and updates the Register with any address changes to avoid being dissolved while still operating.