South Australian Consolidated Acts South Australian Consolidated Acts89—Requirement to keep proper records
(1) A person must take
reasonable steps to keep in his or her possession all records relevant to
completing a return under this Part.
Maximum penalty: $5 000.
(2) A person must keep
a record under subsection (1) for at least 4 years after the date on
which the relevant return is required to be furnished to the chief executive
officer of the council under this Part.
Maximum penalty: $5 000.