Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 89

89 .         Where tax records to be kept

        (1)         A person required to keep a tax record must keep it in Western Australia unless —

            (a)         the taxation Act specifically allows the tax record to be kept elsewhere; or

            (b)         the regulations allow the tax record to be kept elsewhere; or

            (c)         the Commissioner gives approval allowing the tax record to be kept elsewhere.

        Penalty: $20 000.

        (2)         The Commissioner may require a person who keeps a tax record outside Western Australia to bring it into Western Australia within a reasonable time allowed by the Commissioner.

        (3)         A person who does not comply with a requirement under subsection (2) commits an offence.

        Penalty: $20 000.

        (4)         The Commissioner may recover as a debt, from a person required to keep a tax record, costs reasonably incurred by the Commissioner as a result of the person’s failure to comply with subsection (1) or with a requirement made under this section.

        (5)         If a tax record is brought into Western Australia in accordance with a requirement under subsection (2), the tax record does not give rise to any tax liability that would not have existed if it had not been brought into Western Australia.