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Section 54 - Taxation Administration Act 1996 - Wilfully destroying records — Zoe

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Taxation Administration Act 1996

54Wilfully destroying records

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#### 54 Wilfully destroying records 54 Wilfully destroying records > A person must not wilfully damage or destroy a record required to be kept by a taxation law. > > Maximum penalty—500 penalty units. > > Note. > > An offence against this section 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 54:** Am 2012 No 97, Sch 1.40 \[6\]; 2023 No 18, Sch 9\[8\].

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