24Period of retention

24 Period of retention A business or trustee that is required by this Act to keep a record must retain the record, or cause the record to be retained, for not less than 5 years after— (a) the date it was made or obtained; or (b) the date of completion of the return or statement to which that record relates— whichever is the later. Note to s. 24 inserted by No. 13/2013 s. 50(1). S. 25 amended by No. 28/2017 s. 93(1)(a)(2).