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Business structures

Limited liability company, partnership, sole trader? There are many different ways to structure your business. What type of structure you choose depends on your individual situation and your business. This is an introduction to different business structures.

Advice on business structures

To own and operate a business in New Zealand you need to choose a business structure.  This overview will help you select a business structure that suits your needs. The most common structures that New Zealand businesses choose to operate as are those of a sole trader, a partnership, or a limited liability company.

This information is brought to you by Companies Office

Will you be a sole trader, a partner or a company?

When deciding on a business structure it is important to take in to account the differences in business structure that your business can take. For example, you may choose to operate as a sole trader, set up a partnership, or form a company. This is an article that will clarify these differences in relation to the business taxes you then must pay.

This information is brought to you by Inland Revenue

Comparing business structures Opens in a new window

This article compares the most common business structures which include self employment as a sole trader, partnership, company, and trading trust. It explains the importance of choosing the right structure as changing it might be difficult and expensive to implement due to legal costs and tax implications.

This information is brought to you by PricewaterhouseCoopers

What defines a company? Opens in a new window

Find out if your business qualifies as a company by looking at the following criteria: the status of your business' name, the allocation of shares, shareholders and directors, your business premises and records, your address and point of contact for the Companies Office Registrar.

This information is brought to you by Companies Office

The advantages of forming a company

Why would a prospective business owner choose to set up a company? There are five definitive advantages to choosing a company as your business structure. This article investigates the option to form a limited liability company, continuity of existence, transferability of shares, marketplace credibility and control by shareholders.

This information is brought to you by Companies Office

Other types of registered entities Opens in a new window

There are several other types of registered entities that can appear on the companies register, these include building societies, charitable trusts, contributory mortgage brokers, co-operative organisations, friendly societies and credit unions, incorporated societies, industrial and provident societies, insurance companies ratings, overseas issuers, participatory securities, retirement villages, superannuation schemes, and unit trusts. This article defines each of these registered entities.

This information is brought to you by Companies Office

How to start an incorporated society Opens in a new window

There are mandatory requirements when starting an incorporated society in New Zealand. This article contains links to the appropriate forms you must complete, and explores the rules and regulations that govern this type of business structure.

This information is brought to you by Companies Office

What are co-operative organisations?

An explanation of the advantages of being a co-operative organisation and what to do if you want to register in New Zealand. There are a number of co-operative or mutual organisations, including: friendly societies; credit unions; building societies; co-operative companies; and industrial and provident societies.

This information is brought to you by Companies Office

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