Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if a person makes or obtains a document or other thing that is or includes a record about a matter particulars of which are, or could be, required to be stated in a claim or return under this part, other than a record that, in the normal course of business or administration, would be transferred to another person.
(2) The first-mentioned person must keep the record for a period of at least 3 years commencing on the day on which the claim or return was made.