Western Australian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

DUTIES ACT 2008 - SECT 227

227 .         Records to be kept

        (1)         A person that is liable to pay duty must keep —

            (a)         the records that are prescribed for the purposes of this section (if any); and

            (b)         any other records necessary to enable the Commissioner to determine the person’s liability to pay duty.

        Penalty: a fine of $20 000.

        (2)         A person referred to in section 225(1) or (2) must keep the records necessary to enable the Commissioner to verify the information in any notice.

        Penalty: a fine of $20 000.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback