Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 56

Wilfully destroying records

A person must not wilfully damage or destroy a record required to be kept by a taxation law.

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

100 penalty units in any other case.

Note to s. 56
inserted by No. 13/2013 s. 46(4).

Note

Section 130B applies to an offence against this section.



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