438Books and accounts to be preserved

438 Books and accounts to be preserved (1) A person who is or was an employer to which section 430(1) applies must keep proper books and preserve those books for a period of not less than 5 years after the completion of the transactions to which they relate. (2) This section does not apply so as to require the preservation of any books— (a) in respect of which the Authority has notified the employer that preservation is not required; or (b) of a corporation that has gone into liquidation and has been finally dissolved. Division 3—Rateable remuneration