Foreign Acquisitions and Takeovers Act 1975

A person must make and keep records of every act, transaction, event or circumstance relating to the following:

any action taken by the person that is a significant action, notifiable action or notifiable national security action to the extent that the records are relevant to an order or decision under Part 3;

any action taken by the person that is a reviewable national security action notified to the Treasurer to the extent that the records are relevant to an order or decision under Part 3;

an action taken by the person that is specified in an exemption certificate;

whether the person is complying with a condition in a no objection notification or an exemption certificate;

whether the person is complying with a condition in a notice imposing conditions;

the disposal of an interest in residential land by the person if the acquisition of the interest by the person:

was a significant action, notifiable action or notifiable national security action; or

would have been a significant action, notifiable action or notifiable national security action if the action had not been specified in an exemption certificate; or

was a reviewable national security action notified to the Treasurer; or

was an action in respect of which the Treasurer gave a notice under subsection 66A(4);

any register notice that the person is required to give to the Registrar.

The records must be:

in English, or readily accessible and easily convertible into English; and

such as to enable the acts, transactions, events or circumstances mentioned in subsection (1) to be readily ascertained.