If your incorporated society was registered before 5 October 2023, you must reregister it by 5 April 2026 to keep your incorporated society status and current IRD number.
You can find more information about the changes and requirements for registering under the 2022 Act on the New Zealand Companies Office website
New legislation for incorporated societies | Incorporated Societies
If you do not reregister
If your society does not reregister by 5 April 2026 it will cease to exist. This means it will no longer be an incorporated society and will have the following implications.
- You will no longer be able to make decisions on behalf of your society, including what happens to any assets it owns.
- Your society no longer exists as a separate legal entity, meaning members could be held personally liable.
- The name of your society will no longer be protected. Someone else could incorporate using the same name.
Getting a new IRD number
If you decide not to reregister your society but want to keep operating, you will need to apply for a new IRD number. This is because when a society is removed from the register it loses its legal status as an incorporated body and will be treated as a new entity for tax purposes.
If your society is registered for GST or as an employer, you will need to ask for these registrations to be transferred when you apply for the new IRD number.
If you had an exemption from income tax or were entitled to claim a deduction as a not-for-profit organisation, you’ll also need to reapply under the new IRD number.
IRD numbers for businesses and organisations
Apply for a not-for-profit income tax exemption or deduction