Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 467

    This Division   does not require a person to keep a record of information if:

  (a)   the person did not know, and had no reasonable grounds to suspect, that section   462, 462A or 464A, as the case requires, was applicable to the person; or

  (b)   the person did not know that, and made all reasonable efforts to ascertain whether, section   462, 462A or 464A, as the case requires, was applicable to the person; or

  (c)   the person did not know, and made all reasonable efforts to obtain, the information.