If your incorporated society was removed from the register because you didn’t reregister it, you may still be able to restore it.
Applying to restore
You may still be able to apply to restore your incorporated society with the Companies Office.
You must apply for restoration before 6 April 2032.
Applying to restore a 1908 Act society to the register (is-register.companiesoffice.govt.nz)
Why it was removed
If your incorporated society was registered before 5 October 2023, you needed to reregister it by 5 April 2026 to keep your incorporated society status and current IRD number.
You can find more information about the changes under the Incorporated Societies Act 2022 on the New Zealand Companies Office website.
How recent law changes affect incorporated societies (is-register.companiesoffice.govt.nz)
If you do not restore
If your society did not reregister and you cannot restore it, it is no longer an incorporated society.
- You can no longer 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 is no longer protected. Someone else could incorporate using the same name.
Getting a new IRD number
If you cannot restore your incorporated society but want to keep operating, you will need to apply for a new IRD number. 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 was registered for GST or as an employer, you will need to apply for new registrations 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