Bankruptcy Act 1966

The trustee of a regulated debtor’s estate must keep proper books in which the trustee must cause to be made:

entries or minutes of proceedings at meetings relating to the administration of the estate; and

such other entries as are necessary to give a complete and correct record of the trustee’s administration of the estate.

The trustee must:

ensure that the books are available at the trustee’s office for inspection; and

permit a creditor, or another person acting on the creditor’s behalf, to inspect the books at all reasonable times.

Subsections (1) and (2) do not apply if the trustee has a reasonable excuse.

A person commits an offence of strict liability if:

the person is subject to a requirement under subsection (1) or (2); and

the person fails to comply with the requirement.

A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).

See also section 277B (about infringement notices).