Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 53

Accessibility

A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production.

Penalty:     200 penalty units in the case of a body corporate;

40 penalty units in any other case.

Note to s. 53
inserted by No. 13/2013 s. 46(4).

Note

Section 130B applies to an offence against this section.



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