Regulation 90F
Preservation of documents and records and duty to produce
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Except as the Comptroller may otherwise allow, the claimant must preserve the documents, invoices and records which the claimant holds or keeps in accordance with regulations 90D and 90E for a period of not less than 3 years starting on the date of the claim.
Subregulation 2
Upon demand made by an authorised person, the claimant must produce or cause to be produced any such documents, invoices and records for inspection by the authorised person and permit the authorised person to remove them at a reasonable time and for a reasonable period.
Subregulation 3
Nothing in this regulation is to be construed as derogating from any requirement under the Act to preserve any document, invoice or record for a period exceeding 3 years.