Have you been charged with Form of Record – English Language?
This charge is rarely heard before the Courts. To receive appropriate advice before entering your plea, consult a specialist criminal lawyer.
Please read below for more information in relation to this charge.
Elements of the offence
Section 54 of the Taxation Administration Act 1997
The prosecution must prove:
The defendant was required to keep tax records
The records were not kept in English or in a form that could be easily translated into English.
The maximum penalty
200 penalty units in the case of a body corporate or 40 penalty units in any other case.
Where will my case be heard?
Cases can only be heard in the Magistrates’ Court of Victoria.
Questions to consider:
Do you have a defence?
If you are pleading guilty, what can you do to minimise your sentence?
What to do next
See an experienced criminal lawyer urgently.
Preparation in relation to any matter is critical. Don’t leave it to the last minute.
If you have been charged with Form of Record – English Language make an appointment to see one of experienced lawyers today.
The legislation
Section 54 Form of record—English language
(1) A person who is required by a taxation law to keep a record must keep the record in English or in a form that can be readily converted or translated into English.
Penalty: 200 penalty units in the case of a body corporate; 40 penalty units in any other case.
Note
Section 130A applies to an offence against this subsection.
(2) The Commissioner may recover from a person referred to in subsection (1) the costs reasonably incurred by the Commissioner in converting or translating a record into English—
(a) in the Magistrates’ Court irrespective of the amount; or
(b) in any other court of competent jurisdiction.
