Business Law Library & Tracker

Liquidation & Restructuring

Distress, creditor claims, liquidation, restructuring and director decisions.

Sources last reviewed 28 July 2026

Main law guides

157

Acts, regulations and codes worth reading first

Topics

60

Plain-English clusters

Published case explainers

96

Selected cases with a business lesson

Tracked updates

8

New, amended & reviewed

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

Get legal help

Main laws

Main lawNew Zealand

Accident Compensation Act 2001

2001 No 49

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollWorkplace Health & SafetyLiquidation & Restructuring
Main lawNew Zealand

Employment Relations Act 2000

2000 No 24

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesWorkplace Investigations & Misconduct
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

Medicines Act 1981

1981 No 118

PriorityIn force10 practical checks · checked 28 July 2026
Food & Product ComplianceRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringAdvertising, Marketing & PromotionsProduct Safety, Labelling & RecallsLicences, Permits & RegistrationsDisputes, Enforcement & RemediesHealthcare & Regulated ProfessionsImport, Export, Sanctions & CustomsStandards, Accreditation & Certification
Main lawNew Zealand

National Animal Identification and Tracing Act 2012

2012 No 2

PriorityIn force7 practical checks · checked 28 July 2026
Food & Product ComplianceRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringLicences, Permits & RegistrationsDisputes, Enforcement & RemediesAgriculture, Farming & Rural BusinessTransport, Shipping & LogisticsImport, Export, Sanctions & CustomsStandards, Accreditation & Certification
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

Deposit Takers Act 2023

2023 No 35

PriorityIn force15 practical checks · checked 28 July 2026
Finance, Payments & SecurityRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringLicences, Permits & RegistrationsDisputes, Enforcement & RemediesFinancial Services, Credit & PaymentsStandards, Accreditation & Certification
Main lawNew Zealand

Financial Reporting Act 2013

2013 No 101

PriorityIn force7 practical checks · checked 28 July 2026
Companies & StartupsRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringRecords, Reporting & NotificationsStandards, Accreditation & Certification
Main lawNew Zealand

Kiwifruit Industry Restructuring Act 1999

1999 No 95

PriorityIn force5 practical checks · checked 28 July 2026
Regulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringAdvertising, Marketing & PromotionsLicences, Permits & RegistrationsImport, Export, Sanctions & CustomsAnimals, Food & Agricultural Products
Main lawNew Zealand

Te Ture Whenua Maori Act 1993

1993 No 4

PriorityIn force8 practical checks · checked 28 July 2026
Commercial Leases & PropertyRegulatory ComplianceShareholders & Company ControlLiquidation & RestructuringDisputes, Enforcement & RemediesConsumer Complaints & Dispute Resolution
Main lawNew Zealand

Dairy Industry Restructuring Act 2001

2001 No 51

PriorityIn force9 practical checks · checked 28 July 2026
Consumer Law & TradingRegulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringLicences, Permits & RegistrationsDisputes, Enforcement & RemediesAgriculture, Farming & Rural BusinessImport, Export, Sanctions & CustomsTelecommunications, Media & ContentAnimals, Food & Agricultural Products
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

Ship Registration Act 1992

1992 No 89

PriorityIn force10 practical checks · checked 28 July 2026
Regulatory ComplianceDirectors' Duties & GovernanceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityLicences, Permits & RegistrationsFinancial Services, Credit & PaymentsTransport, Shipping & Logistics
Main lawNew Zealand

Insurance Intermediaries Act 1994

1994 No 41

PriorityIn force8 practical checks · checked 28 July 2026
Finance, Payments & SecurityRegulatory ComplianceLiquidation & RestructuringLicences, Permits & RegistrationsRecords, Reporting & NotificationsFinancial Services, Credit & PaymentsInsurance Policies & ClaimsTelecommunications, Media & Content
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

Employment Court of New Zealand[2026] NZEmpC 1001 Jan 2026

Halse & Anor v Hamilton City Council

If your business settles an employment dispute through MBIE mediation, do not treat the record of settlement as a one-off document that fades away with time. In...

Read explainer
Employment & WorkplaceWages, Leave & PayrollDismissal, Redundancy & GrievancesRestraints, Confidentiality & Trade SecretsDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & RemediesTelecommunications, Media & Content
Employment Court of New Zealand[2026] NZEmpC 981 Jan 2026

Healey v Health New Zealand

The practical lesson is procedural. An employee does not need to say "I am raising a personal grievance" for a grievance to be raised. If their communications,...

Read explainer
Employment & WorkplaceDismissal, Redundancy & GrievancesWorkplace Health & SafetyDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & RemediesHealthcare & Regulated Professions
Employment Court of New Zealand[2025] NZEmpC 1678 Aug 2025

Lyttelton Port Company Ltd v Maritime Union of New Zealand and Anor

Employers planning restructures should carefully review their collective agreements to ensure they meet consultation requirements. The Court confirmed that...

Read explainer
Employment & WorkplaceRegulatory ComplianceLiquidation & RestructuringDisputes, Enforcement & RemediesTransport, Shipping & LogisticsImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial Action
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...

Read explainer
Insolvency & RestructuringDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesTransport, Shipping & LogisticsImport, Export, Sanctions & CustomsStandards, Accreditation & Certification
Employment Court of New Zealand[2025] NZEmpC 27819 Dec 2025

Yang v Te Whatu Ora - Health New Zealand

Employers must be transparent and fair when addressing performance concerns, especially in regulated environments. If an employee is placed on a supported training...

Read explainer
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesEnvironmental Consents & WasteWorkplace Investigations & MisconductStandards, Accreditation & Certification
Employment Court of New Zealand[2024] NZEmpC 9331 May 2024

Television New Zealand Ltd v E Tū Incorporated

Employers must carefully follow the consultation and participation requirements in their collective agreements, especially when making significant changes such as...

Read explainer
Employment & WorkplaceRegulatory ComplianceDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesTelecommunications, Media & ContentUnions, Collective Bargaining & Industrial ActionStandards, Accreditation & Certification
Employment Court of New Zealand[2023] NZEmpC 1938 Nov 2023

Le Gros v Fonterra Cooperative Group Ltd

Employers should review their employment agreements and policies to ensure clarity around long service leave entitlements. This case highlights the importance of...

Read explainer
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial Action
Employment Court of New Zealand[2023] NZEmpC 2171 Dec 2023

MGK Homes Ltd v Yoon

Employers must be careful when ending an employment relationship, especially with migrant workers. If an employee is dismissed without proper process or...

Read explainer
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringAdvertising, Marketing & PromotionsDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsMigrant Workers & Labour Hire
Employment Court of New Zealand[2023] NZEmpC 575 Apr 2023

New Zealand Steel Ltd v Haddad

New Zealand Steel Ltd v Haddad shows that employers must not only follow the steps of a redundancy process, but also act fairly and reasonably throughout....

Read explainer
Employment & WorkplaceRegulatory ComplianceDismissal, Redundancy & GrievancesLiquidation & RestructuringStandards, Accreditation & Certification
Employment Court of New Zealand[2023] NZEmpC 1735 Oct 2023

Pact Group v Robinson

Employers must ensure that disciplinary actions are based on clear and substantiated grounds, and that processes are conducted fairly and transparently. Failure to...

Read explainer
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringWorkplace Investigations & MisconductStandards, Accreditation & Certification
Employment Court of New Zealand[2023] NZEmpC 17925 Oct 2023

Pyne v Invacare New Zealand Ltd

Employers should base redundancy decisions on genuine operational needs and adhere to employment agreements. Failing to explore alternative employment options or...

Read explainer
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & Customs
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...

Read explainer
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...

Read explainer
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...

Read explainer
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...

Read explainer
Insolvency & RestructuringFinance, Payments & SecurityDismissal, Redundancy & GrievancesLiquidation & Restructuring
Supreme Court of New Zealand[2016] NZSC 10715 Aug 2016

David Charles Browne v David Ross Petterson as Liquidator of Polyethylene Pipe Systems Limited (in liq)

Read this case as a caution about timing, purpose and records. It is not a broad rule that every insider payment or shareholder security is invalid. The lesson is...

Read explainer
Contractors & Worker StatusDismissal, Redundancy & GrievancesShareholders & Company ControlLiquidation & RestructuringFinancial Services, Credit & PaymentsInsurance Policies & ClaimsImport, Export, Sanctions & Customs
Supreme Court of New Zealand[2016] NZSC 611 June 2016

John Gilbert and QSM Trustees Limited (in receivership and in liquidation) v Body Corporate 162791

Read this case as a strong warning rather than a neat bright-line rule. Do not assume body corporate levies are just an old debt that stays with the owner company...

Read explainer
Commercial Leases & PropertyDismissal, Redundancy & GrievancesLiquidation & RestructuringDebt Recovery, Guarantees & SecurityDisputes, Enforcement & RemediesFinancial Services, Credit & Payments
Supreme Court of New Zealand[2016] NZSC 5311 May 2016

Sportzone Motorcycles Limited (in liquidation) and Motor Trade Finances Limited v Commerce Commission

The practical lesson from this case is to build each fee from the event that triggers it. If a fee is charged when a loan is set up, the business should be able to...

Read explainer
Dismissal, Redundancy & GrievancesShareholders & Company ControlLiquidation & RestructuringDebt Recovery, Guarantees & SecurityLicences, Permits & RegistrationsDisputes, Enforcement & RemediesFinancial Services, Credit & PaymentsImport, Export, Sanctions & Customs
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...

Read explainer
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...

Read explainer
Insolvency & RestructuringLiquidation & RestructuringCopyright, Software & Digital ContentDisputes, Enforcement & RemediesImport, Export, Sanctions & Customs
Supreme Court of New Zealand[2013] NZSC 15622 Dec 2013

BFSL 2007 Ltd & Ors (In Liquidation) v Steigrad

If your business buys D&O or similar liability cover, do not assume the policy limit will be freely available both to defend the claim and to pay any eventual...

Read explainer
Directors' Duties & GovernanceShareholders & Company ControlLiquidation & RestructuringDebt Recovery, Guarantees & SecurityDisputes, Enforcement & RemediesFinancial Services, Credit & PaymentsInsurance Policies & Claims
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...

Read explainer
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...

Read explainer
Insolvency & RestructuringDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial ActionStandards, Accreditation & Certification
Supreme Court of New Zealand[2007] NZSC 3629 May 2007

Commerce Commission v Fonterra Cooperative Group Ltd

For ordinary businesses, the practical lesson is not about dairy valuation theory. It is about how regulated pricing and supply obligations work in real life. If...

Read explainer
Consumer Law & TradingShareholders & Company ControlLiquidation & RestructuringDisputes, Enforcement & RemediesAgriculture, Farming & Rural Business
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...

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