South Australian Consolidated Acts South Australian Consolidated Acts48—Requirement to keep proper records
(1) A person must keep
all records necessary for an accurate assessment of the person's tax
liability.
Maximum penalty: $10 000.
(2) The regulations
may limit the application of subsection (1) to taxes and persons of a
specified class.
(3) This section does
not affect a requirement under another taxation law as to the keeping of
records.