Form of Record – English Language

– section 54 of the Taxation Administration Act

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.

Examples of Form of Record – English Language
  • Company tax records are kept in Chinese.
What are some of the possible defences to a charge of Form of Record – English Language?
  • 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.

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 this offence 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.
 

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

 

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.

Legislation

The section that covers this offence is section 54 of the Taxation Administration Act 1997.1
 

What can you be sentenced to for this charge?

If found guilty of this offence you will incur a fine.

 


[1] Taxation Administration Act – Section 54

(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.
Penalty: 200 penalty units in the case of a body corporate; or 40 penalty units in any other case.
(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.