Business Law Library & Tracker

Insolvency & Restructuring

Liquidation, voidable transactions, director risk and distressed counterparties.

Sources last reviewed 17 Aug 2026

Main law guides

158

Acts, regulations and codes worth reading first

Topics

60

Plain-English clusters

Published case explainers

97

Selected cases with a business lesson

Tracked updates

11

New, amended & reviewed

Plain-English explainers, not legal advice. Use the linked official source for section-level detail, and get advice for your situation.

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Main laws

Main lawNew Zealand

Receiverships Act 1993

1993 No 122

PriorityIn force4 practical checks · checked 13 June 2026
Insolvency & RestructuringFinance, Payments & SecurityDirectors' Duties & GovernanceFinancial Services, Credit & Payments
Main lawNew Zealand

Insolvency Act 2006

2006 No 55

PriorityIn force12 practical checks · checked 28 July 2026
Insolvency & RestructuringRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityConstruction Contracts & PaymentTelecommunications, Media & Content
Main lawNew Zealand

Farm Debt Mediation Act 2019

2019 No 73

PriorityIn force10 practical checks · checked 28 July 2026
Insolvency & RestructuringRegulatory ComplianceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityDisputes, Enforcement & RemediesFinancial Services, Credit & PaymentsAgriculture, Farming & Rural BusinessTelecommunications, Media & Content
Main lawNew Zealand

Corporations (Investigation and Management) Act 1989

1989 No 11

PriorityIn force10 practical checks · checked 28 July 2026
Insolvency & RestructuringRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & Remedies
Main lawNew Zealand

Insolvency (Cross-border) Act 2006

2006 No 57

PriorityIn force7 practical checks · checked 28 July 2026
Insolvency & RestructuringRegulatory ComplianceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityRecords, Reporting & NotificationsDisputes, Enforcement & Remedies
Main lawNew Zealand

Insolvency Practitioners Regulation Act 2019

2019 No 29

PriorityIn force10 practical checks · checked 28 July 2026
Insolvency & RestructuringRegulatory ComplianceDirectors' Duties & GovernanceShareholders & Company ControlLiquidation & RestructuringLicences, Permits & RegistrationsImport, Export, Sanctions & CustomsWorkplace Investigations & Misconduct

Cases

Court of Appeal of New Zealand[2025] NZCA 47416 Sept 2025

Westgate Town Centre Limited (In Liquidation) v Westgate Properties Limited

If an outcome is commercially critical, put it into the contract in clear operational terms. Do not assume a shared project vision, planning framework or agreed...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesTransport, Shipping & LogisticsImport, Export, Sanctions & CustomsStandards, Accreditation & Certification
Supreme Court of New Zealand[2023] NZSC 11325 Aug 2023

Yan v Mainzeal Property and Construction Ltd (in liquidation)

Directors of a group company need evidence that promised support is real, sufficient and available when required. Comfort from a shareholder or related company is...

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Companies & StartupsInsolvency & RestructuringConstruction & TradesDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceShareholders & Company ControlLiquidation & RestructuringDebt Recovery, Guarantees & Security
Supreme Court of New Zealand[2020] NZSC 10024 Sept 2020

Debut Homes Ltd (in liquidation) v Cooper

A controlled wind-down still needs a lawful creditor plan. Directors should not keep trading merely because completion may improve the net position if the plan...

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Companies & StartupsInsolvency & RestructuringDirectors' Duties & GovernanceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityTelecommunications, Media & Content
Supreme Court of New Zealand[2019] NZSC 12614 Nov 2019

Riki Scott Steen Walls v Ulsterman Holdings Limited (In Liquidation)

The practical lesson is direct. If you are served with court proceedings, especially by liquidators, do not wait for a second warning. In this case, the defendant...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceShareholders & Company ControlLiquidation & RestructuringDisputes, Enforcement & Remedies
Supreme Court of New Zealand[2017] NZSC 7826 May 2017

McIntosh v Fisk

Money received before a collapse is not automatically safe. Liquidators may distinguish between value genuinely supplied and apparent profit generated only by an...

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Insolvency & RestructuringFinance, Payments & SecurityDismissal, Redundancy & GrievancesLiquidation & Restructuring
Supreme Court of New Zealand[2015] NZSC 718 Feb 2015

Allied Concrete Ltd v Meltzer

If a customer is in financial trouble, getting paid is not always the end of the story. Suppliers should keep evidence of ordinary trading, value given and what...

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Insolvency & RestructuringFinance, Payments & SecurityLiquidation & RestructuringImport, Export, Sanctions & Customs
Supreme Court of New Zealand[2015] NZSC 3431 Mar 2015

Vikram Kumar and Nirupama Kumar v Station Properties Limited (in liquidation and in receivership)

For business owners, the core lesson is simple: do not assume you can enforce a contract just because the other side has stopped cooperating. Before issuing a...

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Insolvency & RestructuringLiquidation & RestructuringCopyright, Software & Digital ContentDisputes, Enforcement & RemediesImport, Export, Sanctions & Customs
Supreme Court of New Zealand[2013] NZSC 15218 Dec 2013

P (SC 87/2012) v Bridgecorp Ltd (In Receivership and in Liquidation)

If your business uses settlement deeds, payment plans or workout arrangements, this case is a reminder to draft enforcement documents carefully. A pre-signed...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesHealthcare & Regulated ProfessionsImport, Export, Sanctions & CustomsTelecommunications, Media & Content
Supreme Court of New Zealand[2011] NZSC 2828 Mar 2011

Evgeny Orlov v Anza Distributing (NZ) Limited (In liquidation) and USG Interiors Pacific Limited

If your business wants both settlement certainty and an appellate ruling, do not assume you can safely settle first and appeal later. This case shows that once a...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial ActionStandards, Accreditation & Certification
Supreme Court of New Zealand[2006] NZSC 2029 Mar 2006

Peterson Portable Sawing Systems Limited In Liquidation and Anor v Lucas and Anor

For business owners, the durable lesson is not about sawmills as such. It is about how fragile an intellectual property position can be if the legal claim is wider...

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Insolvency & RestructuringLiquidation & RestructuringDisputes, Enforcement & RemediesTelecommunications, Media & ContentStandards, Accreditation & Certification