The Minister of Finance and the Minister of Commerce and Consumer Affairs are satisfied that this order is desirable to address the effects of COVID-19, and that the period of each extension contained within it is no longer than is reasonably necessary to address the matters that gave rise to it. COVID-19 is spreading in the community, restrictions are in place, and enhanced restrictions are possible (if, for example, a new variant of concern were to arise), which may impact on the ability of entities to hold in-person meetings and conduct their business. It is uncertain how long this will last.

Accordingly,—

• an extension to the application of sections 10A and 13A would enable entities to continue to govern themselves with confidence that their decisions will not be compromised by any procedural adjustments made reasonably necessary by the effects of COVID-19 and allowed under those sections:

• an extension to the exemption powers under Part 3 of the Act will allow Registrars or relevant Ministers, or the Chief Judge of the Māori Land Court, to continue to grant relief from compliance with certain obligations if the requirements of the Act for granting the exemption are met.