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Taxation Administration Act 1999
58Additional records
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58 Additional records
(1) The commissioner may, by written notice given to a person who is
required by a tax law to keep a record or cause a record to be kept,
require the person to keep, or cause to be kept, the additional records
that are specified in the notice.
(2) A person to whom a notice is given under this section must comply
with the notice.