Tax Administration (Financial Statements) Order In Council 2014 1 sets out the the nature of Minimum requirements for preparing financial statements and the criteria for small companies to be exempt from these minimum requirements. 1. https://legislation.govt.nz/regulation/public/2014/0069/latest/whole.html 2. https://www.legislation.govt.nz/act/public/1994/0166/latest/DLM5966515.html Tax Administration Act 1994 Part 3 - Information, record-keeping, and returns Subpart 3AC — Taxpayers’ obligations to keep records 21C - Preparing financial statements: Orders in Council
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