South Australian Consolidated Acts South Australian Consolidated Acts49—Commissioner may require specified records to be kept
(1) The Commissioner
may, for the purposes of a taxation law, by written notice served on a person
required to keep records under a taxation law, require the person to keep
additional records specified in the notice.
(2) A person who fails
to comply with such a notice is guilty of an offence.
Maximum penalty: $10 000.
(3) A decision under
subsection (1) is a non-reviewable decision.