Country Report 2018: New Zealand
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2018
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American English
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Abstract
An estimated 60% of POs in New Zealand are unincorporated. The law does not restrict their formation and operation. The remainder are either mainly Trusts (15%) or Incorporated Societies (20%). Some societies are incorporated by specific Acts or a Royal Charter. Part 12 of Te Ture Whenua Māori Act 1993 outlines five different types of trusts for Māori land ownership and management (commercially oriented operations typically using limited liability company structure instead). Therefore, the ease with which these organizations register and are regulated varies.
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