119
CurrentWilfully damaging records
Part 9Record keeping
119 Wilfully damaging records
(1)
A person must not wilfully damage a record that is required to be kept under a tax law.
Maximum penalty—100 penalty units.
Note—
This provision is an executive liability provision—see section 140.
(2)
In this section—
damage includes destroy.
This Act’s bill:Explanatory memorandum
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