26Retention of records and documents

#### 26 Retention of records and documents (1) A person who applies for an authorisation (however described) under a sanction law must retain any records or documents relating to that application for the period of 5 years beginning on: (a) if the authorisation was granted—the last day on which an action to which the authorisation relates was done; or (b) if the authorisation was not granted—the day on which the application was made. > Note: Example: An example of an authorisation is a licence, permission, consent or approval. (2) A person who is granted an authorisation (however described) under a sanction law must retain any records or documents relating to the person’s compliance with any conditions to which the authorisation is subject for the period of 5 years beginning on the last day on which an action to which the authorisation relates was done. > Note: A person may commit an offence if the person fails to give under section 19 a record or document that is required to be retained under this section: see section 21.