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Home/Legislation/Taxation Administration Act 1997/62

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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)](#GS62@Gs1@EN) the costs reasonably incurred in converting or translating a record into English.

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Section 62 - Taxation Administration Act 1997 - Form of record — Zoe