38Extra reporting and accounting requirements [see Note 2]

#### 38 Extra reporting and accounting requirements \[see Note 2\] (1) The members of an Aboriginal Council must give the Registrar a copy of the annual report on the Council for a financial year under section 9 of the Commonwealth Authorities and Companies Act 1997. The copy must be given to the Registrar as soon as practicable after the report is given to the Minister, and must not be given to the Registrar later than 31 December in the next financial year. (5) The Council must: (a) if so required by the Registrar, make the accounting records of the Council available for inspection by the Registrar at a reasonable time; and (b) make a copy of the Council’s report and the examiner’s report available for inspection at all reasonable times by adult Aboriginals in the area concerned. (7) If the Council fails to comply with a provision of this section, each councillor is guilty of an offence punishable, on conviction, by a fine not exceeding $200. (8) Subsection (7) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code. (9) Subsection (7) does not apply if: (a) the Council has a reasonable excuse; or (b) the councillor did not know that the Council had failed to comply with a provision of this section. > Note: A defendant bears an evidential burden in relation to the matters in subsection (9) (see subsection 13.3(3) of the Criminal Code).