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Form of record - English language

Criminal Lawyers Melbourne
ADLA member for - VIC

Written by
Shaun Pascoe
Criminal Defence Lawyer


Tax Offences - VIC
The Law - Form of record - English language

What the Law states - Form of record - English language


Taxation Administration Act 1997 - SECT 54

Form of record-English language

54. Form of record-English language

(1) A person who is required by a taxation law to keep a record must keep the record in English or in a form that can be readily converted or translated into English.

(2) The Commissioner may recover from a person referred to in subsection (1) the costs reasonably incurred by the Commissioner in converting or translating a record into English-

(a) in the Magistrates' Court irrespective of the amount; or

(b) in any other court of competent jurisdiction.

Maximum Penalty in Victoria



200 penalty units for body corporate. 40 penalty units in any other case

What the Prosecution must prove - Form of record - English language - Vic


1. The accused is required to keep a record

2. The must was not kept in English or in a form that can be translated into English.

Possible Defences - Form of record - English language


Factual Dispute

No requirement to keep the record

Which court will hear the charge of Form of record - English language



Magistrates Court
Article published on 09/01/2009. To check if any changes to the law please discuss with one of our lawyers.
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