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350: Companies may transfer incorporation
or “Companies can change to follow another country's laws instead of New Zealand's”

You could also call this:

“How to apply to move your company to another country”

If you want to move your company from New Zealand to another country, you need to fill out a special form. This form asks for several important things. You must show that you’ve followed the rules in sections 352 and 353. You also need to prove that section 354 doesn’t stop you from leaving. The tax office (called the Commissioner of Inland Revenue) must say it’s okay for your company to leave. You have to show that your company is now set up under the laws of the new country. The person in charge of companies (called the Registrar) might ask for other papers or information too. You need to give all of these things with your form to move your company out of New Zealand.

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Next up: 352: Approval of shareholders

or “Shareholders must vote to approve moving the company overseas”

Part 19 Transfer of registration
Transfer of registration of companies to other jurisdictions

351Application to transfer incorporation

  1. An application by a company for removal from the New Zealand register in connection with becoming incorporated under the law in force in, or in any part of, another country must be in the prescribed form and must be accompanied by—

  2. evidence acceptable to the Registrar that sections 352 and 353 have been complied with; and
    1. evidence acceptable to the Registrar that the removal of the company from the New Zealand register is not prevented by section 354; and
      1. written notice from the Commissioner of Inland Revenue that the Commissioner has no objection to the company being removed from the New Zealand register; and
        1. evidence acceptable to the Registrar that the company is incorporated under that law; and
          1. any other documents or information the Registrar may require.