(1)  A person must keep a required record in English or in a form that can be readily converted or translated into English.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 200 penalty units; or

(b) in any other case, a fine not exceeding 40 penalty units.

(2)  The Commissioner may recover in a court of competent jurisdiction from a person referred to in subsection (1) the costs reasonably incurred in converting or translating a record into English.