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Under the New Zealand Tax Administration Act 1994, for how many years must a taxpayer carrying on a business keep and retain business records?

At least 7 years after the end of the tax year to which they relate At least 3 years after the end of the tax year to which they relate At least 5 years after the end of the tax year to which they relate At least 10 years after the end of the tax year to which they relate

Correct Answer:

At least 7 years after the end of the tax year to which they relate

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