21
In forceAdditional records
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21 Additional records
(1)
The Commissioner, by written notice given to a claimant, may require the claimant to keep, or cause to be kept, additional records specified in the notice.
(2)
A person must comply with a notice under subsection (1).
Penalty: In the case of an individual, 10 penalty units;
In the case of a body corporate, 50 penalty units.
Note
Section 50 applies to an offence against subsection (2).
This Act’s bill:Explanatory memorandumSecond reading speech
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