Western Australian Current Acts

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STRATA TITLES ACT 1985 - SECT 101

101 .         Accounting records and statement of accounts

        (1)         A strata company must keep proper accounting records of its income and expenditure.

        (2)         A strata company must prepare a statement of accounts for each financial year showing —

            (a)         the assets and liabilities of the strata company at the end of the financial year; and

            (b)         the income and expenditure of the strata company for the financial year.

        [Section 101 inserted: No. 30 of 2018 s. 83.]



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