New Zealand Legislation: Acts

26 Legal requirement to retain information that is in electronic form

• Subject to section 27, a legal requirement to retain information that is in electronic form is met by retaining the information—

  • (a) in paper or other non-electronic form if the form provides a reliable means of assuring the maintenance of the integrity of the information; or

  • (b) in electronic form if—

    • (i) the electronic form provides a reliable means of assuring the maintenance of the integrity of the information; and

    • (ii) the information is readily accessible so as to be usable for subsequent reference.