Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 281

281 .         Destruction of transaction records and relevant material

        (1)         If a transaction record is in the Commissioner’s possession or control, the Commissioner may destroy the record if —

            (a)         6 years have elapsed since the original assessment of the amount of duty payable on the dutiable transaction was made; and

            (b)         any amount that remains unpaid under a duties Act on the dutiable transaction has been written off under the  Taxation Administration Act .

        (2)         Subsection (1) also applies to relevant material relating to the dutiable transaction.