251
CurrentKeeping of records
Part 9Voluntary buyback and industry assistance schemes and levy
Division 2On‑demand passenger transport levy
Subdivision 3Miscellaneous
251 Keeping of records
A person who is registered as a taxpayer for the purposes of this Division, or who is required to apply for registration under section 249, must keep —
(a)
the records that are prescribed for the purposes of this section; and
(b)
any other records necessary to enable the CEO to determine the person’s liability to pay the levy.
Penalty: a fine of $20 000.
This Act’s bill:Explanatory memorandumSecond reading speech
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