27ACircumstances in which records are not required for other activities

27A Circumstances in which records are not required for other activities

(1) For the purposes of paragraph 58(3A)(b) of the Act, a circumstance in which records of a supply of DSGL goods or DSGL technology (the current supply) are not required to be kept under subsection 58(3A) of the Act is that: (a) the person making the current supply has previously supplied DSGL goods or DSGL technology (the earlier supply) for which records were kept in accordance with that subsection; and (b) the information contained in those records would also apply in relation to the current supply; and (c) the current supply is made to the same person as the earlier supply. (2) For the purposes of paragraph 58(3D)(b) of the Act, a circumstance in which records of the provision of DSGL services (the current services) are not required to be kept under subsection 58(3D) of the Act is that: (a) the person providing the current services has previously provided DSGL services (the earlier services) for which records were kept in accordance with that subsection; and (b) the information contained in those records would also apply in relation to the current services; and (c) the current services are provided to the same person as the earlier services.