146Record‑keeping

#### 146 Record‑keeping (1) The regulations may make provision for and in relation to requiring a company to keep and retain records, where the records are relevant to the preparation of: (a) the accounts and statements of the company mentioned in section 141; or (b) the reports of the company mentioned in section 145. (2) A company commits an offence if: (a) the company is subject to a requirement under the regulations to keep and retain records; and (b) the company engages in conduct; and (c) the company’s conduct contravenes the requirement. Penalty: 50 penalty units. (3) Strict liability applies to paragraph (2)(a). > Note: For strict liability, see section 6.1 of the Criminal Code.