Financial reporting for New Zealand companies registered in Australia

Filing financial statements if your NZ company is registered with ASIC

New Zealand companies registered in Australia must file financial statements with the Australian Securities & Investments Commission (ASIC) every year. You have 3 options for filing them.

Documents you must file

ASIC's requirements are the NZ equivalent of a:

  • balance sheet
  • profit and loss statement
  • cash flow statement and any other financial statement documents required under NZ law.

ASIC will contact you if the documents you submit don't fully meet their requirements.

If your company is exempt

You must file financial statements unless your company is exempt. In this case you lodge an annual return directly with ASIC instead.

Your 3 reporting options

There are 3 ways to file your financial statements with ASIC.

  1. File your financial statements online through the New Zealand Companies Office.
  2. Email your financial statements and the Registrar's Form AU4 to the New Zealand Companies Office.
  3. File your financial statements and the Registrar's Form AU4 form directly with ASIC.

If you choose options 1 or 2, we forward the financial statements to ASIC for registration and there is no fee for filing your financial statements.

1. File your financial statements online

To file your financial statements online you must have:

  • a RealMe® login
  • an online services account for the Companies Register
  • authority to act for your company.

How to file financial statements

To file your financial statements, log in to your online services account, enter the company name, company number or New Zealand Business Number (NZBN), and follow these steps.and follow these steps.

  1. Provide the information about your financial statements, including the correct reporting year and month.
  2. Select:
    • the option, ASIC filing only
    • document type, ASIC financial statements.
  3. Complete the checklist and select continue.
  4. Select Browse or Choose file to upload your financial statements.
  5. Select Submit to file your financial statements.
File financial statements

2. File your ASIC financial statements in paper form

Complete the AU4 form for filing financial statements with ASIC.

Email the completed AU4 form and your financial statements to us.

Email: fra@companies.govt.nz

3. File your financial statements directly with ASIC

An NZ company can file their financial statements directly with ASIC. There are fees for filing your statements and you pay a penalty if you file them late.