Statute
Section 467 — Income Tax Assessment Act 1936: Circumstances where records not required to be kept—reasonable excuse etc.
Text of the provision Official document
This Division does not require a person to keep a record of information if: (a) the person did not know, and had no reasonable grounds to suspect, that section 462, 462A or 464A, as the case requires, was applicable to the person; or (b) the person did not know that, and made all reasonable efforts to ascertain whether, section 462, 462A or 464A, as the case requires, was applicable to the person; or (c) the person did not know, and made all reasonable efforts to obtain, the information.
Official source: Federal Register of Legislation
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