{"id":4355,"date":"2026-09-22T09:28:20","date_gmt":"2026-09-21T21:28:20","guid":{"rendered":"https:\/\/www.bdsaccountants.co.nz\/?p=4355"},"modified":"2026-09-22T09:39:03","modified_gmt":"2026-09-21T21:39:03","slug":"budget-2026-tax-update-for-companies-being-removed-from-the-register","status":"publish","type":"post","link":"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register","title":{"rendered":"Budget 2026 \u2013 Tax update for Companies being removed from the Register"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p class=\"wp-block-paragraph\">Has your company been struck off, or is it looking to be removed from the Companies Office Register? Be aware that the most recent Budget affects company shareholders, directors and associated persons with outstanding loan balances where a company is removed from the Companies Office Register. If the loan is still owing six months after a company is removed from the Companies Register, the amount owing will become taxable income for the shareholder or director (or associated person).<\/p>\n<p class=\"wp-block-paragraph\">If you are considering restructuring your business affairs or changing your trading entity, be sure to speak with us about the tax implications.<\/p>\n<p><a href=\"https:\/\/www.bdsaccountants.co.nz\/contact-us\">Contact Us!<\/a><\/p>\n<p><em>Disclaimer: The content of this article is general in nature and not intended as a substitute for specific professional advice on any matter and should not be relied upon for that purpose.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Has your company been struck off, or is it looking to be removed from the Companies Office Register? Be aware that the most recent Budget affects company shareholders, directors and associated persons with outstanding loan balances where a company is removed from the Companies Office Register. If the loan is still owing six months &hellip;<\/p>\n","protected":false},"author":1,"featured_media":4367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[489,490,493],"tags":[],"yst_prominent_words":[302,294,393,298],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v14.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Budget 2026 \u2013 Tax update for Companies being removed from the Register - BDS Chartered Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget 2026 \u2013 Tax update for Companies being removed from the Register - BDS Chartered Accountants\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Has your company been struck off, or is it looking to be removed from the Companies Office Register? Be aware that the most recent Budget affects company shareholders, directors and associated persons with outstanding loan balances where a company is removed from the Companies Office Register. If the loan is still owing six months &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register\" \/>\n<meta property=\"og:site_name\" content=\"BDS Chartered Accountants\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-21T21:28:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-21T21:39:03+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/www.bdsaccountants.co.nz\/wp-content\/uploads\/2026\/09\/4.webp\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/#website\",\"url\":\"https:\/\/www.bdsaccountants.co.nz\/\",\"name\":\"Buzarco\",\"description\":\"The Key To Unlocking Your Potential\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.bdsaccountants.co.nz\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.bdsaccountants.co.nz\/wp-content\/uploads\/2026\/09\/4.webp\",\"width\":1100,\"height\":455},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register#webpage\",\"url\":\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register\",\"name\":\"Budget 2026 \\u2013 Tax update for Companies being removed from the Register - BDS Chartered Accountants\",\"isPartOf\":{\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register#primaryimage\"},\"datePublished\":\"2026-09-21T21:28:20+00:00\",\"dateModified\":\"2026-09-21T21:39:03+00:00\",\"author\":{\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/#\/schema\/person\/1bd0b0b0493ee1ab43cf221086d8c1e3\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bdsaccountants.co.nz\/insights\/budget-2026-tax-update-for-companies-being-removed-from-the-register\"]}]},{\"@type\":[\"Person\"],\"@id\":\"https:\/\/www.bdsaccountants.co.nz\/#\/schema\/person\/1bd0b0b0493ee1ab43cf221086d8c1e3\",\"name\":\"admin\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","_links":{"self":[{"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/posts\/4355"}],"collection":[{"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/comments?post=4355"}],"version-history":[{"count":1,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/posts\/4355\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/posts\/4355\/revisions\/4356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/media\/4367"}],"wp:attachment":[{"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/media?parent=4355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/categories?post=4355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/tags?post=4355"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.bdsaccountants.co.nz\/wp-json\/wp\/v2\/yst_prominent_words?post=4355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}