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340: Annual return of overseas company
or “Yearly update required for overseas companies operating in New Zealand”
You could also call this:

“Big foreign companies in NZ must follow special financial reporting rules”

If you’re a big company from another country operating in New Zealand, you need to follow some special rules about financial reporting. These rules are found in Subpart 2 of Part 11 of the Companies Act 1993. They apply to what the law calls ‘large overseas companies’. To find out if your company is considered a ‘large overseas company’, you can look at section 198 of the Act. This section explains what makes a company ‘large’ in the eyes of the law. If your company fits this description, you’ll need to follow these financial reporting rules.

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Next up: 341: Overseas company ceasing to carry on business in New Zealand

or “How an overseas company stops doing business in New Zealand”
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Part 18 Overseas companies

340AFinancial reporting requirements for large overseas companies

  1. Subpart 2 of Part 11 imposes obligations on large overseas companies (within the meaning of section 198).

Notes
  • Section 340A: inserted, on , by section 38 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).