(1) A person must keep, or cause to be kept, such records as are necessary to
enable the person's tax liability under a taxation law to be properly
assessed.
: Maximum penalty--250 penalty units.
(2) This section does not
affect a provision of any other taxation law concerning the keeping of
records.
Note : A person who is required by a taxation law to keep a record
may include other information in the record for the person's own use.
