QLDIn ForceAct
Taxation Administration Act 2001
sec.119Wilfully damaging records
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sec.119 Wilfully damaging records
A person must not wilfully damage a record that is required to be kept under a tax law. Maximum penalty—100 penalty units. This provision is an executive liability provision—see section 140 . In this section— damage includes destroy. s 119 amd 2013 No. 51 s 229 sch 1 (sec.119-ssec.1) A person must not wilfully damage a record that is required to be kept under a tax law. Maximum penalty—100 penalty units. This provision is an executive liability provision—see section 140 . (sec.119-ssec.2) In this section— damage includes destroy.