54Copy of records etc to be kept

#### 54 Copy of records etc to be kept (1) A person who makes a record under regulation 49, 50 or 51 must keep the record for 2 years after it is made. (2) A person to whom a declaration is given under subparagraph 48(1)(a) must keep the declaration for 2 years after it is given. (3) A person must not fail to comply with subregulation (1) or (2). Penalty: 30 penalty units. (5) An offence under subregulation (3) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code. (6) Subregulation (3) is a civil penalty provision. > Note: Division 2 of Part 9A of the Code provides for pecuniary penalties for contraventions of civil penalty provisions.