Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 54

    (1)     A person who is required by a taxation law to keep a record must keep the record in English or in a form that can be readily converted or translated into English.

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

40 penalty units in any other case.

Note to s. 54(1)
inserted by No. 13/2013 s. 46(2).

Note

Section 130A applies to an offence against this subsection.

    (2)     The Commissioner may recover from a person referred to in subsection (1) the costs reasonably incurred by the Commissioner in converting or translating a record into English—

        (a)     in the Magistrates' Court irrespective of the amount; or

        (b)     in any other court of competent jurisdiction.