INCOME TAX ASSESSMENT ACT 1936 - SECT 466 Manner in which records required to be kept
INCOME TAX ASSESSMENT ACT 1936 - SECT 466
Manner in which records required to be keptA person who is required by this Division to keep records must:
(a) keep the records in writing in the English language or so as to enable the records to be readily accessible and convertible into writing in the English language; and
(b) keep the records so as to enable the person's liability
under this Act to be readily ascertained.