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Retention periods - Coggle Diagram
Retention periods
GM / Class Meetings
Permanent for meetings held prior to 01/10/2007
10 years after meeting for meetings held after 01/10/2007
Directors minutes
Origiansl to be kept permanently for meetings held prior to 01/10/2007
10 years after meeting for meetings held after 01/10/2007
Accounting records
6 years public co
3 years private co
COI
Permanently
Certificate to commence business
Permanently
AoA
Permanently
Seal book/register
Permanently
Regisers other than register of members
Permanently
Register of members
Current members permanently, former members 10 years
Circulars to SH including notice of meetings
Master copy to be held permanently
Annual report & accounts
Signed copy to be kept permanently (stock of spare copies maintained for up to 5 years after)
Tax returns & records
6 years
Expense accounts
7 years
Forms for application of shares and transfers
10 years from date of reg
POA / indemnity for lost certs
10 years after cessation of membership
Dividend bank mandate
2 years
Cancelled share certs
One year after cancellation
Contract to purchase own shares
10 years
Report of an interest in voting shares
6 years
Deeds of title
Permanently
Leases
12 years
Staff personnel records
7 years
Payroll, medical records, accident books
12 years
Employment agreements
Permananetly