TASIn ForceAct
Taxation Administration Act 1997
64Destroying records
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### 64 Destroying records
> A person must not intentionally damage or destroy a record required to be kept by a taxation law.
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> Penalty: In the case of –
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> > > (a) a body corporate, a fine not exceeding 500 penalty units; or
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> > > (b) in any other case, a fine not exceeding 100 penalty units.