Western Australian Current Acts

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DUTIES ACT 2008 - SECT 281

281 .         Transaction records etc., Commissioner’s power to destroy

        (1)         If a transaction record is in the Commissioner’s possession or control, the Commissioner may destroy the record if —

            (a)         6 years have elapsed since the original assessment of the amount of duty payable on the dutiable transaction was made; and

            (b)         any amount that remains unpaid under a duties Act on the dutiable transaction has been written off under the Taxation Administration Act .

        (2)         Subsection (1) also applies to relevant material relating to the dutiable transaction.



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