Western Australian Consolidated Acts Western Australian Consolidated Acts A railway owner must
ensure that its accounts and records are in such form as to
enable —
(a) all
income, expenditure, assets and liabilities relating to the carrying out of
its access-related functions to be properly recorded and distinguished from
the railway owner’s other income, expenditure, assets and liabilities;
and
(b)
where necessary, any item of income, expenditure, assets or liabilities which
relates only in part to the carrying out of its access-related functions to be
apportioned in a fair and reasonable manner.
[Section 34
amended by No. 13 of 2000 s. 85.]