New Zealand: Implemented Tax Administration Act 1994 containing data localisation requirements
Description
Implemented Tax Administration Act 1994 containing data localisation requirements
On 1 April 1995, the Tax Administration Act was implemented. The Act imposes data localisation requirements for the keeping and retention of business and other records. The Act mandates that records related to any business or economic activity carri…
Scope
Policy Area
Data governance
Policy Instrument
Data localisation requirement
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government