Statute
Section 288 — Corporations Act 2001: Physical format
Text of the provision Official document
(1) If financial and sustainability records are kept in electronic form, they must be convertible into hard copy. Hard copy must be made available within a reasonable time to a person who is entitled to inspect the records. (2) An offence based on subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code.
Official source: Federal Register of Legislation
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