Taxation Administration Regulations 2003 - 10 Exemption from requirement to keep tax records (section91)

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Taxation Administration Regulations 2003	1 January 2005 TO Current Word Version PDF Version




10 Exemption from requirement to keep tax records (section91)

10. Exemption from requirement to keep tax records (section 91)

For the purposes of section 91(1) of the Act tax records are not required to be kept ¾

(a) by a company that has gone into liquidation and been wound up; or

(b) by a financial institution (as defined in the Stamp Act 1921) in relation to stamp duty paid on a cheque.

[Regulation 10 inserted in Gazette 17 Dec 2004 p. 6093.]

- Taxation Administration Regulations 2003 - 10.pdf