TASIn ForceAct
Taxation Administration Act 1997
62Form of record
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62 Form of record
(1) A person must keep a required record in English or in a form that can be readily converted or translated into English.
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.
(2) The Commissioner may recover in a court of competent jurisdiction from a person referred to in subsection (1) the costs reasonably incurred in converting or translating a record into English.