105Retention of financial statements and other documents

105 Retention of financial statements and other documents (1) An incorporated association must keep the financial statements submitted to an annual general meeting of the association for at least 7 years after the date of the annual general meeting. 1. 20 penalty units. (2) An incorporated association must keep the certificate referred to in section 94(3), 97(3) or 100(3) (as the case may be) for at least 7 years after the date the certificate is signed.