Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
123‑10 Retaining records123‑10 Retaining records
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123‑10 Retaining records
You must retain the records required by section 123‑5 until the latest of the following: (a) if it is a record mentioned in subsection (1) of that section—5 years after the completion of the act, transaction, event or circumstance to which it relates; (b) if it is a record mentioned in subsection (3) of that section—5 years after the choice, election, estimate, determination or calculation was made; (c) 5 years after you prepared or obtained the records; (d) if the records are relevant to an assessment of *MRRT for an *MRRT year—the end of the *period of review for that assessment.