120BDocuments to be kept for 3 years

120B Documents to be kept for 3 years A person must keep any document that he or she is required to keep under this Act for at least 3 years after— (a) in the case of a document containing multiple entries, the date on which he or she inserts the last entry; and (b) in any other case, he or she creates, issues or receives (as the case may be) the document. S. 120C inserted by No. 69/2004 s. 16.