4.3.3 Banking Records Cheques, bills of exchange and other 7 years from last Destroy GDA2 8.3 • negotiable instruments information entry Bank statements and reconciliations Instructions to banks Tax Administration • Automatic payments/direct debit Act 1994, s.22 authorities Keeping of business Cheques and associated documents and other records Cheque orders Deposit and supporting documents 4.3.4 Taxation Records GST returns 7 years after date of Destroy GDA2 8.4 • Routine taxation records Routine correspondence on taxation last addition Fringe benefit tax returns Goods and • Services Tax Act 1985, s.75 Keeping of records 4.3.5 Loans Loan agreements/contracts When all conditions Transfer to GDA2 4.0 • Records relating applications for large loans and the use Risk analysis have been met & Archives New of loan funds where the requested sum is considerable Record of loan negotiation decisions administratively no Zealand in proportion to the agency's annual budget Corporate summary records of loan longer required for use reference purposes 4.3.6 Trusts and Donations Trust deeds 10 years after date of Transfer to GDA2 5.0 • Records of trust funds, bequests and donations that are Conditions of bequests last addition Archives New managed by the agency. Decisions on money utilisation and Zealand allocation
4.3.3 Banking Records Cheques, bills of exchange and other negotiable instruments Bank statements and reconciliations Instructions to banks Automatic payments/direct debit authorities Cheques and associated documents Cheque orders Deposit and supporting documents 7 years from last information entry • Tax Administration Act 1994, s.22 Keeping of business and other records Destroy • GDA2 8.3 4.3.4 Taxation Records Routine taxation records GST returns Routine correspondence on taxation Fringe benefit tax returns 7 years after date of last addition • Goods and Services Tax Act 1985, s.75 Keeping of records Destroy • GDA2 8.4 4.3.5 Loans Records relating applications for large loans and the use of loan funds where the requested sum is considerable in proportion to the agency's annual budget Loan agreements/contracts Risk analysis Record of loan negotiation decisions Corporate summary records of loan use When all conditions have been met & administratively no longer required for reference purposes Transfer to Archives New Zealand • GDA2 4.0 4.3.6 Trusts and Donations Records of trust funds, bequests and donations that are managed by the agency. Trust deeds Conditions of bequests Decisions on money utilisation and allocation 10 years after date of last addition Transfer to Archives New Zealand • GDA2 5.0
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