The late South Canterbury businessman Allan Hubbard and his wife appear in the Panama Papers as directors of an Australian based iron ore company.
The founder of South Canterbury Finance was killed when the car he and his wife were in collided with a four-wheel-drive north of Oamaru in September 2011.
South Canterbury Finance was placed in receivership in 2010, owing $1.8 billion. More than $1.2 billion has been recovered so far by receivers.
The late Mr Hubbard, and his wife Margaret Jane Hubbard, are listed as having had shares in South American Ferro Metals limited, which was registered in the British Virgin Islands until June last year.
Today a group of investigative journalists have published the names of thousands of offshore companies based on a massive trove of data on the finances of the rich and powerful that has become known as the Panama Papers.
The International Consortium of Investigative Journalists made data on 200,000 entities available today on its website.
They contain basic corporate information about companies, trusts and foundations set up in 21 jurisdictions including Hong Kong and the US state of Nevada.
The data was obtained from Panamanian law firm Mossack Fonseca, which said it was hacked.
Yesterday, a joint investigation between ONE News, RNZ and journalist Nicky Hager detailed how tens of thousands of Panama Papers documents reveal how New Zealand, Niue, The Cook Islands and Samoa have become prime destinations for the rich to hide their financial secrets.