Approved person may keep records and give returns of operations
341 Approved person may keep records and give returns of operations
This section applies if the chief executive is satisfied that a person, who is required to keep a record or give a return of operations, is—
illiterate; or
otherwise unable to keep the record or give the return of operations.
The chief executive may give the person a written approval stating another person (an approved person), stated in the approval, may—
keep the record for the person; or
give the return of operations to the chief executive for the person.
However, the chief executive must only give the person the written approval if the approved person agrees to—
keep the record for the person; or
give the return of operations to the chief executive for the person.
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