The Incorporated Societies Act 2022 (‘Act’) is now in force, and as foreshadowed in our previous article here, the Governor-General of New Zealand has now issued regulations under the Act to support its implementation.

This means that incorporated societies can now begin the process of re-registering under the Act, which sets a deadline for re-registration of April 2026.

The regulations

The regulations cover:

• the process of registering new incorporated societies for the first time, or re-registering existing incorporated societies under the new Act;
• the details required in the application for registration (or re-registration);
• the fees payable in relation to the application;
• details regarding penalties for breaches of the Act; and
• matters regarding the administration of incorporated societies, including financial reporting.

To apply for registration (or re-registration), the incorporated society must have the following information:

• a physical address;
• a balance date;
• the names of all of the proposed officers and their physical addresses;
• confirmation that there are at least 10 members; and
• confirmation that a named officer considers that the proposed constitution complies with the new Act.

The applications to register or re-register are made online with the Registrar of Incorporated Societies. The fee for an application is NZ $88.89 exclusive of GST.

Next steps

It is now time for registered incorporated societies to take the steps required to re-register under the Act. While incorporated societies have until April 2026 to re-register, we strongly recommend beginning the process now. This will involve reviewing existing constitutions to ensure they comply with the Act and making any necessary changes.

However, it might be that an incorporated society is no longer an appropriate vehicle for pursuing the objectives of your particular organisation. Now is a good time to assess this and consider whether:

1. a different organisation, such as a charitable trust or company, might be more appropriate; or
2. it is time to wind up and transfer the assets to another appropriate organisation.

We can assist with re-registration under the Act, assess the suitability of currently registered incorporated societies, provide advice regarding alternative structures and help to create them, and provide advice regarding the organisations to which an incorporated society could transfer its assets.