Western Australian Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2003 - REG 9

9 .         Where tax records are to be kept (section 89)

        (1)         A tax record may be kept outside of Western Australia, for the purposes of section 89(1)(b) of the Act, if the tax record is required to be kept under —

            (a)         the Pay‑roll Tax Assessment Act 2002 ; or

        [(b)         deleted]

            (c)         the Stamp Act 1921 ; or

            (d)         the Duties Act 2008 .

        (2)         Subregulation (1) does not apply to a tax record if the Commissioner requires the person who keeps the record to bring the record into Western Australia under section 89(2).

        [Regulation 9 amended in Gazette 15 May 2009 p. 1640; No. 17 of 2010 s. 31.]