|New Zealand LP
|Type of Entity
|Limited Partnership (LP)
|Type of Law
|Based on English Common Law, with unique differences and local statutes
|Limited Partnerships Act 2008
Companies Act 1993
Financial Reporting Act 1993
Companies and Limited Partnerships Amendment 2014
|Registered Office in New Zealand
|Shelf company availability
|Time to establish a new LP
|Minimum government fees (excluding taxation)
|Access to Double Taxation Treaties
|Share capital or equivalent
|New Zealand Dollar NZD
|Minimum paid up
|Directors | Officers | Partners
|2 (1 limited partner, 1 general partner)
|Yes (1 general partner)
|Publicly accessible records
|Yes (although limited partner details are confidential)
|Location of meetings
|Corporate directorship allowed
|Local or qualified
|Requirements to prepare
|Requirements to file accounts
|Publicly accessible accounts
|Recurring Government Costs
|Minimum Annual Tax
|Requirement to file annual return
|Migration of domicile permitted
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