54
CurrentWilfully destroying records
Part 8Record keeping and general offences
54 Wilfully destroying records
A person must not wilfully damage or destroy a record required to be kept by a taxation law.
Maximum penalty—500 penalty units.
Note.
An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121.
This Act’s bill:Explanatory memorandumSecond reading speech
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