Document ID: chunk:federal_register_of_legislation:F2024C01022:reg:272
Version: federal_register_of_legislation:F2024C01022
Segment Type: reg
Provision Reference: reg 272
Character Range: 386004–386916

272  Record keeping and returns

Record keeping
 (1) Section 229 applies in relation to receipts, tickets and other records that become required to be kept under that section after the commencement of this section.
 (2) Despite the repeal of regulation 166 of the old regulations, that regulation continues to apply, after the commencement of this section, in relation to any record that was first required to be kept under that regulation before that commencement, for 2 years after the record was first required to be kept.

Returns
 (3) Section 230 applies in relation to returns and logbooks relating to the quarter beginning on 1 April 2019 and later quarters.
 (4) Despite the repeal of regulation 167 of the old regulations, that regulation continues to apply, after the commencement of this section, in relation to quarters that end before that commencement as if that regulation had not been repealed.