Ultimate Holding Company – Filing Annual Returns

November 19, 2015

in Company/Partnership/Joint Ventures,Corporate & Business

Corporate & BusinessThe Companies Office now requires New Zealand incorporated companies to disclose their Ultimate Holding Company (UHC) when filing their Annual Returns.

The Companies Act 1993 provides the interpretation of a UHC as a body corporate that is a holding company of the company, and itself not a subsidiary of any body corporate. In other words, a UHC is a company which controls another registered company, whether through shareholding or other means.

If a company has a UHC, it now needs to provide the Registrar of Companies with certain information about that UHC when filing its Annual Return. That information includes:

  • The name of the ultimate holding company;
  • The ultimate holding company’s country of registration;
  • The ultimate holding company’s registration number or code (if any);
  • The registered office of the ultimate holding company; and
  • Any other prescribed information.

Notice must also be given to the Registrar of Companies of any change in the company’s ultimate holding company information. This notice must include the date of the change, the new holding company information and be delivered to the Registrar within 20 working days of the date of change. It is an offence under the Companies Act if a board or company fails to comply with this requirement.

We at Farry and Co. administer numerous Companies on behalf of our clients and attend on filing of Company annual returns regularly. We also deal with all aspects in relation to Company law and should you find yourself requiring legal assistance on any Company related matter please either contact the lawyer in our firm who normally advises you, or alternatively contact:

Paul Farry
09 379 0055 or 03 477 8870


The information contained in this publication is intended as a guide only.  It does not constitute legal advice and should not be relied upon as such.  Professional advice should be sought before applying any of the information to particular circumstances.  While every reasonable care has been taken in the preparation of this publication, Farry and Co. does not accept liability for any errors it may contain.

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