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Section 61 - Taxation Administration Act 1997 - Accessibility — Zoe

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Taxation Administration Act 1997

61Accessibility

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### 61 Accessibility > A person must keep a required record so that it is able to be readily produced to the Commissioner when required. > > Penalty: In the case of – > > > > (a) a body corporate, a fine not exceeding 200 penalty units; or > > > > > (b) in any other case, a fine not exceeding 40 penalty units.

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