OBS_VALUE: <ul><li><a href=http://www.legislation.govt.nz/act/public/1994/0166/latest/DLM348343.html target=_blank>Tax Administration Act 1994(Act No. 166 of 1994, 20 December 1994, last updated on 1 April 2021, section 22(2BA))</a></li><li><a href=https://www.taxtechnical.ird.govt.nz/standard-practice-statements/general/sps-21-02 target=_blank>Retention of business records in electronic formats, application to store records offshore and keeping records in languages other than English or te reo Maori(Inland Revenue - Standard Practice Statement : SPS 21/02, Retention of business records in electronic formats, application to store records offshore and keeping records in languages other than English or te reo Māori, May 2021)</a></li><li><a href=http://www.legislation.govt.nz/act/public/1985/0141/latest/whole.html target=_blank>Goods and Services Tax Act 1985(Act No. 141 of 1985, 3 Decmber 1985, last amended on 30 March 2021, Part 11, section 75 (3BA))</a></li></ul>