Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 119

119 Wilfully damaging records

(1) A person must not wilfully damage a record that is required to be kept under a tax law.

Penalty—

Maximum penalty—100 penalty units.

Note—

This provision is an executive liability provision—see section 140 .

(2) In this section—

"damage" includes destroy.