BORA Business Law Reform Bill [pdf, 392 KB]
...Act (freedom of expression). In our view, however, this provision appears to be justified in terms of section 5 of the Bill of Rights Act. 6. The Bill retains the obligation for "large companies" with 25% or more overseas ownership to file audited financial statements with the Registrar of Companies. This obligation does not exist for "large companies" which are New Zealand owned. We have therefore considered whether this clause gives rise to an issue under section...