Bankruptcy Act 1966

If the trustee of a regulated debtor’s estate carries on a business previously carried on by the regulated debtor, the trustee must:

keep such books as are usually kept in relation to the carrying on of a business of that kind; and

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

A person commits an offence of strict liability if:

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

the person fails to comply with the requirement.

See also section 277B (about infringement notices).