Taxation Administration Amendment Regulations (No. 3) 2004 (WA)

6092 GOVERNMENT GAZETTE, WA 17 December 2004

TF:301*

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations (No. 3) 2004

and 13 August 2004.]

Made by the Governor in Executive Council.

1.            Citation

These are the Taxation Administration Amendment
Regulations (No. 3) 2004.

2.            Commencement

These regulations come into operation on 1 January 2005.

3.            The regulations amended

The amendments in these regulations are to the Taxation
Administration Regulations 2003*.

[* Published in Gazette 27 June 2003, p. 2419-22.

For amendments to 23 November 2004 see Gazette 7 May

17 December 2004 GOVERNMENT GAZETTE, WA 6093

4.            Regulation 10 replaced

Regulation 10 is repealed and the following regulation is inserted instead —

44  

10. Exemption from requirement to keep tax records
(section 91)

For the purposes of section 91(1) of the Act tax records are not required to be kept —

(a)	by a company that has gone into liquidation and been wound up; or
(b)	by a financial institution (as defined in the Stamp Act 1921) in relation to stamp duty paid on a cheque.

By Command of the Governor,

M. TRAVERS, Clerk of the Executive Council.