Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) A person who has
lodged a return under section 175SD(1) of the Act must
retain —
(a) the
expenditure book for a period of 6 years following the recording of the
last entry in the book;
(b) a
printed copy of the information recorded in an accounting system kept under
regulation 31 for a period of 6 years after the recording of the
last entry in that system.
Penalty: $1 500.
(2) A person who has
lodged a return under section 175SD(1) must retain each bank or financial
institution statement referred to in regulation 30 for a period of
6 years after its receipt.
Penalty: $1 500.