382-1
CurrentWhat this Division is about
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-25Record‑keeping and other obligations relating to taxpayers
Division 382Record‑keeping
382-1 What this Division is about
You are required to keep records of indirect tax transactions in accordance with this Division.
Deductible gift recipients are required to keep records in accordance with this Division.
This Act’s bill:Second reading speech
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