Western Australian Consolidated Acts A dealer must
keep —
(a) the
records that are prescribed in the regulations for the purposes of this Part
(if any); and
(b) any
other records necessary to enable the Commissioner to determine the
dealer’s liability to pay duty under this Part.
Penalty: $20 000.
[Section 76N inserted by No. 34 of 2005
s. 7.]
[Part IIICA deleted by No. 13 of 1997 s. 39.]
[Heading inserted by No. 37 of 1979
s. 56.]