The Tax Administration Act 1994 (TAA) and the Goods and Services Tax Act 1985 (GSTA) require taxpayers to keep business and GST records in New Zealand and in the English language. The Commissioner has the discretion to authorise the offshore storage of records or to authorise records being kept in another language. Recent changes to the TAA allow applications to be made by a third party data storage provider, such as a cloud service provider, to store records offshore for their clients but only under some conditions and on a case-by-case basis.