BI2.15 Evidence

1. All documents submitted to prove that the principal applicant has operated a business in New Zealand must be produced by a reliable independent agency.
2. Evidence that the principal applicant has operated a business in New Zealand may include, but is not limited to:
   1. audited accounts
   2. bank statements showing regular revenue and expenses
   3. anonymised employee records
   4. financial statements
   5. GST records
   6. invoices for business equipment and supplies
   7. other tax records
   8. property lease documents relating to the business' site
   9. other documents, evidence and information a business immigration specialist considers may demonstrate the principal applicant has operated the business (e.g. employment agreements, utility company invoices, sales agreements, contracts to provide products or services).
3. Evidence that the business is solvent and complies with all financial and tax obligations is an assessment prepared by a qualified statutory accountant confirming this requirement is met.
4. Evidence that the business complies with all legal obligations is an opinion prepared by a lawyer (distinct from the lawyer who may have provided immigration advice to the applicant) confirming this requirement is met.
5. Evidence that the business employs at least five people in full time equivalent positions includes, but are not limited to:
   1. employment records
   2. tax records
   3. assessments prepared by a qualified statutory accountant.
6. Evidence that the business has created ongoing employment for one additional, full time equivalent New Zealand citizen or resident (see BD9.40) and maintained that employment for at least 12 months includes, but is not limited to:
   1. employment records
   2. tax records
   3. assessments prepared by a qualified statutory accountant.

Effective 24/11/2025