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DOING USINESS - UHY International

DOING business IN NEW ZEALAND CONTENTS 1 Introduction 3 2 business environment 4 3 Foreign Investment 9 4 Setting up a business 12 5 Labour 17 6 Taxation 22 7 Accounting & reporting 38 8 UHY Representation in New Zealand 43 3 DOING business IN NEW ZEALAND 1 INTRODUCTION UHY is an International organisation providing audit, accountancy, business management and consultancy services through financial business centres in around 99 countries throughout the world. business partners work together through the network to conduct transnational operations for clients as well as offering specialist knowledge and experience within their own national borders. Global specialists in various industry and market sectors are also available for consultation. This detailed report providing key issues and information for investors considering business operations in New Zealand has been provided by the office of UHY representative there: Grant Brownlee UHY Haines Norton (Auckland) Limited PO Box 21143 Henderson Auckland 0650 New Zealand Phone +64 9 839 0297 Website Email You are welcome to contact Grant Brownlee with any inquiries you may have.

DOING BUSINESS IN NEW ZEALAND 4 2 – BUSINESS ENVIRONMENT New Zealand is situated in the South Pacific Ocean, approximately 1,500 kilometres east of Australia. The country has an area of 270,000 square kilometres and consists of two main islands – the North Island and the South Island.

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