s 37A
In forceKeeping of records
Part 6Miscellaneous
37A Keeping of records
(1)
An agent who is required under
Part
4 or
4A to keep a document or record must—
(a)
keep the document or record at a place of business of the agent in the State for 5 years from the day on which the document or record was received or made; and
(b)
have the document or record readily available for inspection at all reasonable times by an authorised officer. Maximum penalty: Maximum penalty: $5 000.
(2)
For the purposes of this section, a document or record may, subject to the regulations, be kept in electronic form.
(3)
In this section—
record includes a register.
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