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Taxation Determination

TD 2002/16W


Income tax: what are the obligations under the Income Tax Assessment Act 1936 where a business chooses to keep some of its records as encrypted information?

Attention Taxation Determination TD 2002/16 has been withdrawn as part of a project to review public rulings.
Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 2002/16 is withdrawn with effect from today.

1. TD 2002/16 explains the obligations under section 262A of the Income Tax Assessment Act 1936 (ITAA 1936) for a person carrying on a business who chooses to process and keep records in an encrypted form.

2. The obligations under the ITAA 1936 for keeping electronic records, including encrypted records, are now addressed by Taxation Ruling TR 2018/2 Income tax: record keeping and access - electronic records which issued on 14 February 2018.

3. Accordingly, TD 2002/16 has no ongoing relevance and is therefore withdrawn.

Commissioner of Taxation

14 February 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-ADTR7B

ISSN: 2205-6211

Legislative references:
ITAA 1936
ITAA 1936 262A

TD 2002/16W history   Top  
   Date   Version   Change 
    3 July 2002   Original ruling   
 You are here ®  14 February 2018   Withdrawn   


 


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