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Taxation Administration Act 2007
77Accessibility
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77 Accessibility (1) A person who is required under a taxation law to keep a tax record must keep the record so that it can be readily produced to the Commissioner if the Commissioner requires it. (2) If a tax record is not kept as required by subsection (1), any cost incurred by the Commissioner in gaining access to the tax record, or the information contained in it, may be recovered by the Commissioner as a debt due from the person required to keep the record.