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Limited Partnerships Act 2008
General
Financial reporting
75C: Distribution of financial statements

Part 1:
Preliminary provisions

3Purpose of Act 4Interpretation 5Act binds the Crown

Part 2:
General

Part 3:
Overseas limited partnerships

104Overseas limited partnership must register 105Meaning of carrying on business 106Validity of transactions not affected 107Application for registration 108Registration of overseas limited partnership 109Use of name by overseas limited partnership 110Notification of changes relating to overseas limited partnership 111Rectification or correction of name or address of person authorised to accept service 112Annual return of overseas limited partnership 113Overseas limited partnership ceasing to carry on business in New Zealand 114Liquidation of overseas limited partnership

Part 4:
Miscellaneous

115Confidentiality of limited partner information 116Regulations 116AValidation of fees used to recover costs of other Companies Office registers, etc 117Part 2 of Partnership Act 1908 repealed 118Orders revoked 119Companies Act 1993 amended 120Privacy Act 1993 amended 121Other consequential amendments 122Transitional provision for special partnerships

Schedule 1:
Activities that do not constitute taking part in management of limited partnership

Schedule 2:
Information to be contained in annual return

Limited Partnerships Act 2008

General - Financial reporting

75C: Distribution of financial statements

You could also call this:

"General partners must share financial reports with all partners within 5 months."

Illustration for Limited Partnerships Act 2008

If you are a general partner of a large limited partnership, you must give financial statements to all partners. You have 5 months to do this after the balance date. You must give each general partner and each limited partner a copy of the financial statements and the auditor's report, if there is one. You can opt into this rule under section 75F if your limited partnership is not large.

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This page was last updated on 30 August 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6043642.

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75B: Audit must be carried out in accordance with auditing and assurance standards, or

"Audits of limited partnerships must follow strict rules to ensure they are done correctly."

75D: Financial reporting offences, or

"Breaking financial reporting rules can lead to big fines for limited partnerships"

Part 2General
Financial reporting

75CDistribution of financial statements

The general partners of a large limited partnership, or of a limited partnership that has opted into compliance with this section under section 75F, must ensure that, within 5 months after the balance date of the limited partnership, copies of the financial statements of the limited partnership completed in relation to that balance date and a copy of the auditor's report on those statements (if any) are delivered to each general partner and each limited partner.

Notes

Section 75C: inserted, on 1 April 2014, by section 107 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).