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TAXATION LAWS AMENDMENT ACT 1991No. 48, 1991 - SECT 89
Transitional - section 160zzu of the amended Act
89. Where the Commissioner has notified a person under paragraph 160ZZU (3)
(b) of the Principal Act that the person is not required to keep records, the
Commissioner is taken to have notified the person under paragraph 160ZZU (7)
(a) of the Principal Act as amended by this Act that the person is not
required to retain those records.
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