INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VIII - MISCELLANEOUS  

SECTION 262A   KEEPING OF RECORDS  

262A(4AB)   [Notice retained for 5 years]  

A person who brings into existence a notice under section 62AAC , 62AAE or 62AAF of this Act or the former section 42-355 , 42-360 or 42-370 of the Income Tax Assessment Act 1997 must retain the notice, or a copy, until the end of 5 years after the notice came into existence.