NZ Gazette notice codes for insolvency: aw, al, ba, ar, ds explained
Search a NZ company name on gazette.govt.nz and you'll see notices tagged with two-letter codes: aw, al, ba, ar, ds and others. Each code tells you something specific about what's happening to the company. There's no consumer glossary published anywhere. Here's the plain-English version, with what each code means for someone considering hiring the company.
What the NZ Gazette is, briefly
The New Zealand Gazette is the official journal of the New Zealand government. Every formal corporate insolvency event in NZ is published in it: liquidator appointments, receiver appointments, creditors' meetings, strike-off notices. It's free, public, and online at gazette.govt.nz.
Notice types use two-letter codes that hint at their content. Most homeowners don't know the codes exist. Most builders' verification platforms don't surface them. They matter because they're the earliest signal a company is in financial trouble, sometimes appearing weeks before the Companies Office status field updates.
aw: Appointment of liquidator
When a company is being voluntarily wound up by its shareholders, or compulsorily by the court, a liquidator is appointed. The first formal notice of this is published in the Gazette tagged 'aw' (Appointment of liquidator).
Practical signal: if you see 'aw' against a builder's company name, the company is in formal liquidation. Stop any pending payments. The company can't legally continue trading on your job. Contact the liquidator (named in the notice) for next steps.
al: Meeting of creditors / liquidators report
Once a liquidator is appointed, the law requires them to call meetings of creditors and submit periodic reports. These notices are tagged 'al' (Liquidators meeting / report).
Practical signal: 'al' notices come after 'aw'. They confirm the liquidation process is active. If you're a creditor (paid a deposit, are owed for completed work), this is your formal notification of the meetings you can attend.
ba: Appointment of receiver
Receivership is different from liquidation. A receiver is appointed (usually by a secured creditor like a bank holding a security interest) to take control of the company's assets and either restructure or wind down. The notice is tagged 'ba' (Appointment of receiver).
Practical signal: 'ba' usually means a secured creditor has lost confidence in the company. A receivership can run alongside continued operations (a receiver may try to sell the business as a going concern). Talk to the receiver, as they're now the decision-maker.
ar: Receivers' report
Receivers must file periodic reports on their actions and the financial state of the company. These notices are tagged 'ar' (Receivers' report).
Practical signal: 'ar' confirms a receivership is ongoing. The report itself may give clues about whether the business is being restructured or wound down.
ds: Discontinuance / strike-off (the silent killer)
Most NZ companies don't go through a formal liquidation when they stop trading. They just stop filing annual returns. Eventually the Companies Office strikes them off, and the notice of intention to strike off, plus the actual strike-off, are published in the Gazette tagged 'ds' (Discontinuance / strike-off).
Practical signal: 'ds' is the most common Gazette code you'll see on inactive builders. It doesn't mean fraud or insolvency on its own. Many small businesses simply close. But on a builder you're considering hiring, a 'ds' notice means the company isn't trading. If they're still trying to take work, that's a serious red flag.
Director-history check is essential here. If the company's been struck off and the same director has opened a new one in the same trade, that's the phoenix pattern.
How to search the Gazette
Type the exact company legal name into the search bar at gazette.govt.nz. The results page shows notices in date order with the type code visible. Click any notice for the full text.
Search the director's name (rather than the company) to catch phoenix patterns where the company name changed but the people didn't. Each notice names the relevant people.
The Gazette only holds online archives back to 2014. Older notices are paper-only and require a separate archive request. For a builder verification, the last 10 years is usually enough.
Skip the manual checks.
CheckMyBuilder pulls the checks covered in this guide into one plain report: NZBN, LBP, court records, director history and news mentions from the official NZ sources. No afternoon spent on government websites.
Frequently asked questions
- What's the difference between liquidation and receivership?
- Liquidation winds the company down. The liquidator's job is to realise assets and pay creditors. Receivership is usually about restructuring or selling the business as a going concern. Either can be triggered by financial distress; receivership is normally led by a secured creditor (often a bank).
- What does 'struck off' mean for a builder?
- The Companies Office has removed the company from the register, usually for failing to file annual returns. The company can't legally trade. If a builder presents themselves as that struck-off company, they're operating illegally.
- Is a 'ds' notice always bad?
- Not always. Many honest businesses simply close. But a 'ds' against the company a builder is currently trading under is a serious red flag. Check whether the trader has moved to a new legal entity (phoenix) or is still operating without one.
- Do I need to check the Gazette for every builder?
- For any builder you're paying more than a few thousand dollars, yes. The Gazette catches signals the Companies Office status field misses. CheckMyBuilder runs Gazette searches automatically.
Related guides
This guide is general information for NZ homeowners and is not legal or financial advice. Names of registers, associations and dispute bodies are accurate at time of publication. Always confirm critical details on the official source before acting.