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The financial statements of the partnership must be prepared within 5 months after the balance date and be dated and signed on behalf of the general partners by two general partners (or one if the partnership has only one general partner).
Entities with a standard balance date of 31 March must file their income tax return by 7 July.
A company does not have to hold its first annual meeting in the calendar year of its registration, but it must hold the meeting within 18 months of its registration.
Entities wishing to operate a financial year with a different balance date, referred to as a “non-standard balance date”, must first seek approval from the Commissioner of Inland Revenue.The statements must comply with generally accepted accounting practices (GAAP) and, in the case of companies, must be prepared within 5 months after the balance date, and be dated and signed on behalf of the company by two directors (or one if the company has a sole director).The requirements for limited partnerships are similar.Growing up in Auckland she dreamt of being a teacher and she naturally flowed into nannying, first in New Zealand, and took her experience to Monaco in the South of France.London was the last place she imagined moving – all she’d heard was it was grey, rained a lot and was overpopulated.