Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 51

    (1)     The Commissioner, by written notice given to a person who is required by a taxation law to keep a record or cause a record to be kept, may require the person to keep, or cause to be kept, additional records specified in the notice.

    (2)     A person must comply with a notice under subsection (1).

Penalty:     500 penalty units in the case of a body corporate;

100 penalty units in any other case.

Note to s. 51(2)
inserted by No. 13/2013 s. 46(3).

Note

Section 130B applies to an offence against this subsection.