Income tax: record keeping - electronic records
||Taxation Ruling TR 2005/9 has been withdrawn as part of a project to review public rulings.
||This document has changed over time. View its history.
Notice of Withdrawal
Taxation Ruling TR 2005/9 is withdrawn with effect from today.
1. TR 2005/9 explains the principles associated with the retention of electronic records created from business transactions for the purposes of section 262A of the Income Tax Assessment Act 1936 .
2. TR 2005/9 is replaced by Taxation Ruling TR 2018/2 Income tax: record keeping and access - electronic records which issued on 14 February 2018.
Commissioner of Taxation
14 February 2018
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ITAA 1936 262A