68AKeeping of records by owners of land

#### 68A Keeping of records by owners of land 68A Keeping of records by owners of land > > (1) The regulations may make provision requiring owners of land or specified classes of owners of land to keep specified records concerning land owned by them. > > > (2) The regulations may specify the form in which any such record is to be kept and the particulars it is to contain. > > > (3) A person to whom such a requirement applies— > > > > > (a) must comply with the requirement, and > > > > > (b) must, unless the regulations otherwise provide, retain a record made for the purposes of such a requirement for at least 5 years after the end of the tax year to which the ownership of the land concerned related. > > > > Maximum penalty—10 penalty units. > > **s 68A:** Ins 1990 No 35, Sch 1 (9).