49Additional records

#### 49 Additional records 49 Additional records > > (1) The Chief Commissioner may, by written notice given to a person who is required by a taxation law to keep a record or cause a record to be kept, require the person to keep, or cause to be kept, such additional records as are specified in the notice. > > > (2) A person who fails to comply with such a notice is guilty of an offence. > > > > Maximum penalty—250 penalty units. > > > > Note. > > > > An offence against subsection (2) committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121. > > **s 49:** Am 2012 No 97, Sch 1.40 \[4\]; 2023 No 18, Sch 9\[4\].