Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 466

Manner in which records required to be kept

                   A 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.


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