Exemptions from compliance obligations

Temporary legislation allows the Registrar to grant exemptions from certain compliance obligations to entities affected by COVID-19 restrictions

Last updated 3 November 2021

The legislation gives the Registrar the power to grant exemptions in relation to the following statutory obligations:

  1. the calling or holding of meetings (including procedures at meetings)
  2. the method or form of voting
  3. the giving or receiving of information
  4. the making or keeping of new records
  5. the rights to inspect or access information or records
  6. the method or form of dispute resolution (excluding rights of access to courts)
  7. the method or form of disciplinary procedures
  8. auditing, assurance, or financial reporting or review requirements.

No exemption can dilute the number or need for a quorum.

Who would be covered by an exemption

If the Registrar grants an exemption, it could apply to an individual entity or to a class of entities (for example, an exemption may apply to all companies). We will publish all exemptions here on our website.

This provision applies only until 30 April 2022

This provision came into force on 3 November 2021 and ends on 30 April 2022 (unless it is extended). We will publish details of any extension here.

These temporary provisions also apply to some Māori governance entities.