13Period for retention of documents: section 12AA (2) (b) and (c)

#### 13 Period for retention of documents: section 12AA (2) (b) and (c) 13 Period for retention of documents: section 12AA (2) (b) and (c) > For the purposes of section 12AA (2) (b) and (c) of the Act, the period prescribed is— > > > (a) for a plan or other document that has been lodged otherwise than for the purpose of its being registered or recorded, the period of 7 years, or > > > (b) for a plan or other document that has been registered or recorded, the period of 7 years.