sec.117Commissioner may require translation or conversion of document or information

sec.117 Commissioner may require translation or conversion of document or information

The commissioner may, by written notice given to a person, require the person to translate or convert into a written document in the English language and Australian currency any document or information the commissioner reasonably believes is relevant to the administration or enforcement of a tax law. The notice must state the reasonable time for compliance with the requirement. The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty—100 penalty units. If the person does not comply with the requirement, the commissioner may have the document or information translated or converted. The costs and expenses incurred under subsection (4) are a debt payable to the State by the person and may be recovered by the commissioner by action in a court of competent jurisdiction. (sec.117-ssec.1) The commissioner may, by written notice given to a person, require the person to translate or convert into a written document in the English language and Australian currency any document or information the commissioner reasonably believes is relevant to the administration or enforcement of a tax law. (sec.117-ssec.2) The notice must state the reasonable time for compliance with the requirement. (sec.117-ssec.3) The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty—100 penalty units. (sec.117-ssec.4) If the person does not comply with the requirement, the commissioner may have the document or information translated or converted. (sec.117-ssec.5) The costs and expenses incurred under subsection (4) are a debt payable to the State by the person and may be recovered by the commissioner by action in a court of competent jurisdiction.