Documents - definition
Business documents are documents or copies of documents that:
- relate to the carrying on of a business by any person, and
- are part of any person's statutory records.
Both of these points must be fulfilled for a document to be a business document.
Statutory records means the records required to be kept by law.
The requirement is different for different taxes.
Sometimes it is expressed in general terms (non-specific records) and sometimes the records required are specifically mentioned (specific records).