11Copies and inspection of returns

#### 11 Copies and inspection of returns 11 Copies and inspection of returns > > (1) An enterprise that lodges a return must retain a copy of the return at the enterprise’s registered office or principal place of operation in the State (or, if the enterprise is a natural person, at a place nominated by the person and specified in the return). > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (2) The copy is to be retained for at least 6 years after the date on which it was lodged. > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (3) The copy may be held in any form, but it must be readily able to be reproduced in the form of a document. > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (4) An enterprise must make the retained copies of returns reasonably available for inspection by any person. > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (5) The enterprise may charge an inspection fee of not more than $10 (or, if the regulations prescribe a greater amount for the purposes of this subsection, that greater amount). > > **s 11:** Am 2025 No 37, Sch 8\[7\].