Document ID: chunk:federal_register_of_legislation:F2024C01038:reg:27a
Version: federal_register_of_legislation:F2024C01038
Segment Type: reg
Provision Reference: reg 27A
Character Range: 54365–55613

27A  Circumstances in which records are not required for other activities
 (1) For the purposes of paragraph 58(3A)(b) of the Act, a circumstance in which records of a supply of DSGL goods or DSGL technology (the current supply) are not required to be kept under subsection 58(3A) of the Act is that:
 (a) the person making the current supply has previously supplied DSGL goods or DSGL technology (the earlier supply) for which records were kept in accordance with that subsection; and
 (b) the information contained in those records would also apply in relation to the current supply; and
 (c) the current supply is made to the same person as the earlier supply.
 (2) For the purposes of paragraph 58(3D)(b) of the Act, a circumstance in which records of the provision of DSGL services (the current services) are not required to be kept under subsection 58(3D) of the Act is that:
 (a) the person providing the current services has previously provided DSGL services (the earlier services) for which records were kept in accordance with that subsection; and
 (b) the information contained in those records would also apply in relation to the current services; and
 (c) the current services are provided to the same person as the earlier services.