According to VIC Law for the charge of Form of record - English language,

Taxation Administration Act 1997 - SECT 54

Form of record-English language

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.

(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.

According to VIC Law for the charge of Form of record - English language,
200 penalty units for body corporate. 40 penalty units in any other case

1. The accused is required to keep a record

2. The must was not kept in English or in a form that can be translated into English.

Factual Dispute

No requirement to keep the record

Magistrates Court