Tax Administration Act 1994

Information, record-keeping, and returns - Statements, notices, and certificates

32: Records of specified charitable, benevolent, philanthropic, or cultural bodies

You could also call this:

"Keeping records of donations and spending for charitable groups"

Illustration for Tax Administration Act 1994

You need to keep records if you are a gift-exempt body. These records must be in English and kept in New Zealand. They help the Commissioner find out where donations come from and how funds are used in New Zealand or overseas. The Commissioner can allow you to keep records in another language if you ask them. You must keep these records to show the sources of donations and how funds are applied. The Commissioner makes decisions based on these records. You can ask the Commissioner for permission to keep records in a language other than English.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350796.

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31C: Notification requirements for multi-rate PIEs, or

"What a multi-rate PIE must tell you about your investment and tax"

32A: Records to be provided by employer who contributes to superannuation fund, or

"Employers must give you records of their superannuation contributions when asked"

Part 3Information, record-keeping, and returns
Statements, notices, and certificates

32Records of specified charitable, benevolent, philanthropic, or cultural bodies

All gift-exempt bodies must keep in New Zealand sufficient records in the English language to enable the Commissioner to determine both the sources of donations made to them and the application, within New Zealand or within a country or territory outside New Zealand, of their funds.
Despite subsection (1), on application by a gift-exempt body, the Commissioner may notify the body that they are authorised to keep the records in a language other than English.

Notes

Section 32: replaced, on 2 September 1996 (applying to 1996–97 and subsequent income years), by section 41 of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
Section 32(2): replaced, on 2 June 2016, by section 100 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).