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Taxation Administration Act 1996
51Accessibility
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#### 51 Accessibility
51 Accessibility
> A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Chief Commissioner if the Chief Commissioner requires its production.
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> Maximum penalty—250 penalty units.
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> **s 51:** Am 2023 No 18, Sch 9\[4\].