(1) A person must not— (a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or (b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular. 500 penalty units in the case of a body corporate; 100 penalty units in any other case. Note Note to s. 52(1) Section 130B applies to an offence against this subsection. inserted by No. 13/2013 s. 46(3). (2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular. 53 Accessibility A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production. 200 penalty units in the case of a body corporate; 40 penalty units in any other case. Note Note to s. 53 inserted by Section 130B applies to an offence against this section. No. 13/2013 s. 46(4). 54 Form of record—English language
(1) A person must not— (a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or (b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular. 500 penalty units in the case of a body corporate; 100 penalty units in any other case. Note to s. 52(1) inserted by No. 13/2013 s. 46(3). Note Section 130B applies to an offence against this subsection. (2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular. 53 Accessibility A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production. 200 penalty units in the case of a body corporate; 40 penalty units in any other case. Note to s. 53 inserted by No. 13/2013 s. 46(4). Note Section 130B applies to an offence against this section. 54 Form of record—English language
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