52
CurrentForm of record—English language
Part 8Record keeping and general offences
52 Form of record—English language
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.
Maximum penalty—250 penalty units.
s 52: An 2023 No 18, Sch 9[4].
This Act’s bill:Explanatory memorandumSecond reading speech
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