Te whakatū i tētahi tarati, kaporeihana whenua rānei 
                                            
                                            
                                                Set up a trust or incorporation
                                            
                                        
                                    
                                
                                
                            The register can be in either physical form or electronic, kept at the registered office or principal place of business, and must be made available for inspection by shareholders or any person authorised in writing by a shareholder.