Statute
Section 466 — Income Tax Assessment Act 1936: Manner in which records required to be kept
Text of the provision Official document
A person who is required by this Division to keep records must: (a) keep the records in writing in the English language or so as to enable the records to be readily accessible and convertible into writing in the English language; and (b) keep the records so as to enable the person’s liability under this Act to be readily ascertained.
Official source: Federal Register of Legislation
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