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TAXATION ADMINISTRATION ACT 2001 - SECT 117
Commissioner may require translation or conversion of document or information
117 Commissioner may require translation or conversion of document or
information
(1) The commissioner may, by written notice given to a person, require the
person to translate or convert into a written document in the English language
and Australian currency any document or information the commissioner
reasonably believes is relevant to the administration or enforcement of a tax
law.
(2) The notice must state the reasonable time for compliance with the
requirement.
(3) The person must not fail, without reasonable excuse, to
comply with the requirement. Penalty— Maximum penalty—100 penalty
units.
(4) If the person does not comply with the requirement, the
commissioner may have the document or information translated or converted.
(5) The costs and expenses incurred under subsection (4) are a debt payable to
the State by the person and may be recovered by the commissioner by action in
a court of competent jurisdiction.
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