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A business closes when either the owners decide to cease trading, or the business becomes insolvent. When you make the decision to close your business or company there are certain steps you need to take, including notifying Inland Revenue, settling debts, filing any returns and completing any paperwork. This is an introduction to closing down and winding up a business.
An article that helps business owners find out more about the two main reasons a company may close - when it has ceased trading and insolvency.
This information is brought to you by Companies Office
A checklist for business owners to follow before applying for removal from the register and other actions to consider before closing down.
A guide for business owners on how to cease GST registration, special requirements for businesses facing insolvency, obligations with income tax, employer tax obligations and depreciation recovery.
This information is brought to you by Inland Revenue
A basic article for business owners giving the reasons why a company may be removed from the register plus how to register a formal removal, what happens in the case of liquidation and what happens if the company is amalgamated.
A short article for business owners that explains who may object to the removal of a company and what the grounds are for objecting.
File this form with Inland Revenue when you decide to cease trading. This will officially finalise any of your tax liabilities.
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23 percent or almost one in four employees in New Zealand work in the wholesale and retail trade industries.