Western Australian Consolidated Acts A commercial hire
business and a hirer who must prepare a statement under Division 5 must
keep —
(a) the
records that are prescribed in the regulations for the purposes of this
section (if any); and
(b) any
other records necessary to enable the Commissioner to determine the
person’s liability to duty under this Part.
Penalty: $20 000.
[Section 112NC inserted by No. 66 of
2003 s. 85.]
[ 112O, 112P. Deleted by No. 66 of 2003
s. 85.]
[Heading inserted by No. 13 of 1997
s. 41(1)]