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Requirement to keep proper records
Requirement to keep proper records
ADLA member for - VIC
Written by
Paul McClure
Criminal Defence Lawyer
Tax Offences - VIC
The Law - Requirement to keep proper records
What the Law states - Requirement to keep proper records
Taxation Administration Act 1997 - SECT 50
PART 8 RECORD KEEPING AND GENERAL OFFENCESRequirement to keep proper records
50. Requirement to keep proper records
(1) A person must keep, or cause to be kept, all records that are necessary to enable the person's tax liability under a taxation law to be properly assessed.
Penalty: 500 penalty units in the case of a body corporate; 100 penalty units in any other case.
(2) This section does not affect a provision of any other taxation law concerning the keeping of records.
Maximum Penalty in Victoria
100 - 500 penalty units
What the Prosecution must prove - Requirement to keep proper records - Vic
That the body corporate or individual did not retain all of the documents essential to assessing tax liability
Possible Defences - Requirement to keep proper records
Factual dispute
Which court will hear the charge of Requirement to keep proper records
Federal Magistrates' Court
Article published on 09/01/2009. To check if any changes to the law please discuss with one of our lawyers.
