What are the annual compliance obligations for a New Zealand company?

The main obligations are found in the Companies Act 1993 and related legislation. Each year you must file an annual return with the Companies Office, keeping director, shareholder and address details up to date, and notify changes within the required time. Your company must keep accurate accounting records, a share register and minutes or written resolutions, and you should hold or record an annual shareholders' meeting or use written resolutions where the constitution permits. Depending on size, you may need to prepare financial statements under the Financial Reporting Act 2013. Tax obligations, such as returns and GST, are separate and are dealt with through Inland Revenue. A company with at least one director resident in New Zealand, or resident in Australia and a director of an Australian company, satisfies the residency requirement.