South Australian Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996 - SECT 52

52—Form of record—English language

        (1)         A person must keep a record under a taxation law in English or in a form that can be readily converted or translated into English.

Maximum penalty: $10 000.

        (2)         Costs reasonably incurred by the Commissioner in converting or translating into English a record kept by a person under a taxation law are payable to the Commissioner and may be recovered by the Commissioner from the person as a debt.



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