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    <title>Period of retention of accounts.</title>
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    <description>Registered persons must retain books of account and other records for a statutory period measured from the due date for furnishing the annual return to which those records relate; if the person is party to appeal, revision, other proceedings, or under investigation for an offence, records relevant to that matter must be retained for the longer of the post-disposal retention interval or the base statutory period.</description>
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      <description>Registered persons must retain books of account and other records for a statutory period measured from the due date for furnishing the annual return to which those records relate; if the person is party to appeal, revision, other proceedings, or under investigation for an offence, records relevant to that matter must be retained for the longer of the post-disposal retention interval or the base statutory period.</description>
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