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29 Aug 088 Software system documentation for record keeping purposes - PS LA 2008/14

On 28 August 2008, the ATO issued Practice Statement PS LA 2008/14 entitled "Software system documentation for record keeping purposes". The purpose of the Practice Statement is to provide guidance to tax officers on the computer system documentation to be maintained by taxpayers using commercial off the shelf software packages to meet their record keeping obligations under the ITAA 1936 and ITAA 1997 .
For a copy of PS LA 2008/14, go here

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