54
CurrentForm of record—English language
Part 8Record keeping and general offences
54 Form of record—English language
(1)
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.
- 200 penalty units in the case of a body corporate;
40 penalty units in any other case.
Note to s. 54(1) inserted by No. 13/2013 s. 46(2).
Note
Section 130A applies to an offence against this subsection.
(2)
The Commissioner may recover from a person referred to in subsection (1) the costs reasonably incurred by the Commissioner in converting or translating a record into English—
(a)
in the Magistrates' Court irrespective of the amount; or
(b)
in any other court of competent jurisdiction.
This Act’s bill:Second reading speech
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