Taxation Ruling

TR 2005/9W

Income tax: record keeping - electronic records

• Please note that the PDF version is the authorised version of this withdrawal notice.
  Taxation Ruling TR 2005/9 has been withdrawn as part of a project to review public rulings.
  This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 2005/9 is withdrawn with effect from today.

1. TR 2005/9 explains the principles associated with the retention of electronic records created from business transactions for the purposes of section 262A of the Income Tax Assessment Act 1936.

2. TR 2005/9 is replaced by Taxation Ruling TR 2018/2 Income tax: record keeping and access - electronic records which issued on 14 February 2018.

Commissioner of Taxation
14 February 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-ADTR7B

Legislative References:
ITAA 1936
ITAA 1936 262A