A person must keep any document that he or she is required to keep under this Act for at least 3 years after—
(a) in the case of a document containing multiple entries, the date on which he or she inserts the last entry; and
(b) in any other case, he or she creates, issues or receives (as the case may be) the document.
Penalty: 60 penalty units.
S. 120C inserted by No. 69/2004 s. 16.