Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-25
-
RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 382
-
Record-keeping
Guide to Division 382
SECTION 382-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationYou are required to keep records of indirect tax transactions in accordance with this Division.
Deductible gift recipients are required to keep records in accordance with this Division.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.