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Comments on TD 2001/D4

Published on 29 Jun 01 by THE TAX INSTITUTE

TD 2001/D4: Income tax: what are the obligations under the Income Tax Assessment 1936 where a business chooses to keep some of its records as encrypted information?
The TIA accepts the conclusions which the TD reaches in relation to Sec 262A, but questions whether Sec 263 had the effect suggested.

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TAX POLICY & RESEARCH DIVISION

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