96Books, accounts etc.

#### 96 Books, accounts etc. (1) For the purposes of this Act, a broker, or a person registered under Division 4 or 6 of Part III, shall: (a) keep books and accounts in the English language recording particulars of all matters in relation to which tax is imposed; (b) preserve those books and accounts for a period of 3 years after the completion of those matters; and (c) preserve any documents or papers relating to those matters, including copies of instruments, for a period of 3 years after the completion of those matters. Penalty: $2,000 (2) This section does not require the preservation by a person of books, accounts, documents, papers or copies of instruments: (a) in respect of which the Commissioner has notified the person that their preservation is not required; or (b) of a company that has been wound‑up.