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For system maintenance, some myIR services will be unavailable between 10pm Saturday 15 June and 6am Sunday 16 June. Thank you for your patience.

Ngā pūkete tāke hokohoko me ngā pepa GST records and paperwork


You must keep records of all your GST records and paperwork, eg your motor vehicle logbooks, invoices from overseas suppliers.

GST records and paperwork includes:

  • books of account (on paper or computer)
  • till tapes
  • tax invoices
  • bank statements
  • motor vehicle logbooks
  • stock-on-hand records
  • vouchers
  • charts and codes of account
  • any other documents that verify transactions or entries in any books of account
  • accounting instruction manuals
  • system and program documentation which describes the accounting system
  • records of internal charges from offshore parties
  • invoice from overseas suppliers, or details related to imported services.