Clause 7

by deleting the words “tax invoices” in subsection (1)(c) and (d) and substituting in each case the word “invoices”;

by inserting, immediately after subsection (1), the following subsection:“(1A) Without affecting subsection (1), the Comptroller may, for the protection of revenue, direct in writing any taxable person to keep records of the models and serial numbers of any goods supplied to or by the taxable person; and the taxable person must comply with the direction.”;

by inserting, immediately after subsection (3), the following subsection:“(3AA) Without affecting subsection (3), the Comptroller may direct in writing any taxable person to keep or preserve, or both keep and preserve, by any electronic means specified in the direction, any records under subsection (1) or (1A) of the taxable person as the Minister may prescribe; and the taxable person must comply with the direction.”; and

by deleting the words “so preserved” in subsection (3A) and substituting the words “preserved in accordance with subsection (3) or (3AA)”.