52
In forceForm of record—English language
Part 8Record keeping and general offences
52 Form of record—English language
(1)
A person must keep a record under a taxation law in English or in a form that can be readily converted or translated into English. Maximum penalty: Maximum penalty: $10 000.
(2)
Costs reasonably incurred by the Commissioner in converting or translating into English a record kept by a person under a taxation law are payable to the Commissioner and may be recovered by the Commissioner from the person as a debt.
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