Retention of business records in electronic formats, application to store records offshore and keeping records in languages other than English or te reo Māori
This statement provides guidelines on the retention of business records in electronic format and sets out the Commissioner’s practice when considering an application to store business records offshore and when considering an application to keep records in a language other than English or te reo Māori.
The statement withdraws and replaces SPS 13/01.
Tax Administration Act 1994 s 22
Contract and Commercial Law Act 2017 ss 229, 231
Contract and Commercial Law (Electronic Transactions) Regulations 2017 Schedule 2