58
In forceAdditional records
Part 8Record keeping and general offences
Division 8.1Record keeping
58 Additional records
(1)
The commissioner may, by written notice given to a person who is required by a tax law to keep a record or cause a record to be kept, require the person to keep, or cause to be kept, the additional records that are specified in the notice.
(2)
A person to whom a notice is given under this section must comply with the notice.
Maximum penalty: 50 penalty units.
This Act’s bill:Explanatory statementSecond reading speech
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