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TAXATION ADMINISTRATION ACT 1996 - SECT 49
Additional records
(1) The Chief Commissioner may, by written notice given to a person who is
required by a taxation law to keep a record or cause a record to be kept,
require the person to keep, or cause to be kept, such additional records as
are specified in the notice.
(2) A person who fails to comply with such a
notice is guilty of an offence. Maximum penalty: 100 penalty units.
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