305C

Requirements for records

In force

A record under section 305AB or 305AC must—

(a)

be in English; and

(b)

be accurate; and

(c)

be made in—

(i)

paper or electronic form; or

(ii)

another form approved by the commission by notice published on the commission’s website; and

(d)

be made in a way that allows it to be—

(i)

conveniently and properly investigated or examined by an authorised officer under this part; and

(ii)

readily given, under this part, to an auditor appointed to conduct an audit under section 319A.

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