Taxation Administration Regulations 2003 - 9 Where tax records are to be kept (section89)

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Taxation Administration Regulations 2003	1 July 2003 TO Current Word Version PDF Version




9 Where tax records are to be kept (section89)

9. Where tax records are to be kept (section 89)

(1) A tax record may be kept outside of Western Australia, for the purposes of section 89(1)(b) of the Act, if the tax record is required to be kept under ¾

(a) the Pay-roll Tax Assessment Act 2002;

(b) the Debits Tax Assessment Act 2002; or

(2) Subregulation (1) does not apply to a tax record if the Commissioner requires the person who keeps the record to bring the record into Western Australia under section 89(2).

- Taxation Administration Regulations 2003 - 9.pdf