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• McVeagh Fleming in the World and Introduction to this Guide
• Overseas Investment in New Zealand
  1. Who is an overseas person?
  2. When will consent be required?
  3. Overseas investment in "Sensitive" or "Special" land
  4. Overseas investment in significant business assets
  5. Overseas investment in farm land
  6. The consent process
  7. Monitoring of conditions of consent
• Setting up and Running a business in New Zealand
  1. Structuring your business
  2. Limited liability companies
  3. Partnership
  4. Limited partnershipsPartnership
  5. Overseas Companies under the Companies Act 1993
  6. Overseas Companies under the Financial Reporting Act 1993

IMPORTANT NOTE: INFORMATION IN THIS SUMMARY, INCLUDING LEGAL INFORMATION IS CURRENT AS AT 1 JUNE 2012

• McVeagh Fleming in the World/Introduction As well as being a premier law firm with two offices in New Zealand's largest city, Auckland, McVeagh Fleming is the New Zealand member law firm of the Ally Law legal network. Ally Law has excellent international coverage and enables member firms to provide cross-border advice utilising the expertise and contacts of Ally Law members and colleagues around the world. "Trans-Tasman" commercial activities between Australia and New Zealand are extremely common and our Australian Ally Law colleagues ensure that we have excellent coverage where transactions span New Zealand and Australia.
• As a law firm, McVeagh Fleming has prepared this guide to provide you with a general overview of legal requirements and issues in respect of doing business in New Zealand. This is an overview only, and is not an exhaustive guide nor is it intended to provide full legal advice. You will require specific legal advice in respect of the particular type of business or investment you wish to undertake and we can assist you more specifically as a client of this firm when we get to know you and your particular, specific business needs. In respect of the types of business and investment opportunities that are available in New Zealand, the New Zealand Trade and Enterprise website (a New Zealand Government hosted site) provides an excellent initial resource and can be found at www.nzte.govt.nz
• Overseas Investment in New Zealand Foreign investment by "overseas persons" in New Zealand businesses and land is encouraged by the New Zealand Government. In most cases there is little, if any restriction on such investment although you need to ensure that any acquisition is structured appropriately, which we can advise you on fully. In some cases when an "overseas person" invests in New Zealand, the consent of the Overseas Investment Office ("OIO") will be required pursuant to the Overseas Investment Act 2005. If you are an overseas person seeking to invest in New Zealand, you should seek advice from a professional before signing up the investment. This is because you don't want to find yourself committed to the purchase of an asset without having obtained the appropriate consents. The following is a brief explanation of New Zealand's overseas investment regime. Who is an overseas person? An overseas person is anyone who is not a New Zealand citizen, nor "ordinarily resident" in New Zealand. For the purposes of the Overseas Investment Act, virtually all types of body corporate (whether incorporated or unincorporated) including all manner of joint ventures, trusts or partnerships are also likely to be an "overseas person" where an overseas person or persons have 25% or more ownership or control of that entity. A person is "ordinarily resident" if they are entitled to reside in New Zealand indefinitely and are either domiciled or residing in New Zealand with the intention of residing here indefinitely and have done so for the last twelve months. When will consent be required? Whether consent is required depends on whether an "overseas person" has acquired 25% or more direct or indirect ownership and/or control of interest in:
• Setting Up and Running a Business in New Zealand Structure If you intend to run a business in New Zealand, arriving at the most efficient structure of that business is a matter that needs to be determined appropriately at the outset. As well as obtaining appropriate legal advice, it is extremely important to engage a suitably qualified New Zealand accounting professional to assist advise on New Zealand business accounting requirements and taxation compliance. The Registrar of Companies will not reserve names it considers would contravene other New Zealand statutes, where the name is identical or almost identical to the name of another company, or where the name is offensive. Once the name reservation has been completed, the reservation remains current for 20 working days. The next step is to pay the prescribed fee and file the following documents with the Registrar of Companies:

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