A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Taxation Administration Act 1953

83   At the end of subsection 70(4)

Add:

Note 3: There is an administrative penalty if you do not keep or retain records as required by this section: see section 288-25 in Schedule 1.