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Additional records for taxation
Additional records for taxation
Other (inc. Computer Offences) - VIC
The Law - Additional records for taxation
What the Law states - Additional records for taxation
Taxation Administration Act 1997 - SECT 51
Additional records51. Additional records
(1) The Commissioner, by written notice given to a person who is required by a taxation law to keep a record or cause a record to be kept, may require the person to keep, or cause to be kept, additional records specified in the notice.
(2) A person must comply with a notice under subsection (1).
Maximum Penalty for the charge of Additional records for taxation
500 penalty units in the case of a body corporate;
100 penalty units in any other case.
What the Prosecution must prove - Additional records for taxation
1. Written notice to keep records
2. Requirement to keep records
3. Request for addtional records to be kept
4. Failure to do so
Possible Defences - Additional records for taxation
Factual dispute
No requirement to keep records
No notice received
Necessity
Which court will hear the charge of Additional records for taxation
Magistrates Court
