Victorian Current Acts

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WORKPLACE INJURY REHABILITATION AND COMPENSATION ACT 2013 - SECT 438

Books and accounts to be preserved

    (1)     A person who is or was an employer to which section 430(1) applies must keep proper books and preserve those books for a period of not less than 5 years after the completion of the transactions to which they relate.

Penalty:     In the case of a natural person, 60 penalty units;

In the case of a body corporate, 300 penalty units.

    (2)     This section does not apply so as to require the preservation of any books—

        (a)     in respect of which the Authority has notified the employer that preservation is not required; or

        (b)     of a corporation that has gone into liquidation and has been finally dissolved.

Division 3—Rateable remuneration



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