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New Zealand's Inland Revenue has published a list of third-party providers approved to hold business records for taxpayers offshore.
The Revenue said that taxpayers do not need to seek permission to keep their business records overseas provided the information is stored with one of the approved organizations. These providers include CCH NZ Ltd.
Taxpayers who store their business records with these approved organizations do not need to obtain approval under Section 22(2BA) of the Tax Administration Act 1994 to store their business records outside of New Zealand.
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