In New Zealand, taxpayer needs to keep relevant documents including invoices, receipts, bills and other business documents in New Zealand for a minimum of 7 years. Thus, for the income tax year ended 31 March 2015, taxpayer is required to keep documents until 1 April 2022.
Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert.
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