QLDIn ForceAct
Taxation Administration Act 2001
sec.116Form of records
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sec.116 Form of records
A person who is required under a tax law to keep a record must keep the record— in the form of a document written in English with information about amounts expressed in Australian currency; or in a form that can be readily converted or translated into the form mentioned in paragraph (a) . Maximum penalty—100 penalty units.
- (a) in the form of a document written in English with information about amounts expressed in Australian currency; or
- (b) in a form that can be readily converted or translated into the form mentioned in paragraph (a) .