Western Australian Consolidated Acts

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STAMP ACT 1921 - SECT 112NC

112NC .         Records

                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)]



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