Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:1_33
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 1 cl 33
Character Range: 36421–37004

33  Subsection 18‑100(1) in Schedule 1
Repeal the subsection, substitute:

 (1) An entity that is given a *payment summary and a copy of it in any financial year under this Part must retain the copy for:
 (a) 5 years after the end of that financial year; or
 (b) a shorter period determined by the Commissioner in writing for the entity; or
 (c) a shorter period determined by the Commissioner by legislative instrument for a class of entities that includes the entity.

 (1AA) A determination under paragraph (1)(c) may specify different periods for different classes of entities.