INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VIII - MISCELLANEOUS  

SECTION 262A   KEEPING OF RECORDS  

CCH Note:

Below is material repealed as inoperative in s 262A by No 101 of 2006.

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.

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History

S 262A(4AB) amended by No 77 of 2001, s 3 and Sch 2 item 95, by inserting ``the former'' before ``section 42-355''. For application provisions see note under former s 23AH(6) in note under s 23AH.

S 262A(4AB) amended by No 121 of 1997 and inserted by No 35 of 1992.

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