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Form of Record – English Language

This offence is a rare offence and generally occurs in situations where a person or corporation fails to keep their tax records in English or in a form that can be easily translated into English.
form of record
  • Company tax records are kept in Chinese.
  • English records were also available.
There are other possible defences, depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.
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Questions in cases like this
  • What language are your tax records kept in?
  • If your tax records are kept in a language other than English, are English copies available?

Maximum penalty and Court that deals with this charge

The maximum penalty for Form of Record – English Language (s54 of the Taxation Administration Act) is a fine of 200 penalty units in the case of a body corporate, or 40 penalty units in any other case.

This charge would generally be heard in the Magistrates’ Court.

The section that covers this offence is section 54 of the Taxation Administration Act 1997.

What is the legal definition of Form of Record – English Language?
The offence is made out if the accused was required to keep tax records and the records were not kept in English or in a form that could be easily translated into English.

“Are your tax records only in a foreign language?”

What can you be sentenced to for this charge?
If found guilty of this offence you will incur a fine.