267Physical format

#### 267 Physical format 267 Physical format (cf Corporations Act s 288) > > (1) A co-operative must ensure that, if financial records are kept in electronic form, they are to be convertible into hard copy. > > > (2) If financial records are kept in electronic form, the co-operative must ensure that a hard copy is made available within a reasonable time to a person who is entitled to inspect the records. > > > (3) An offence based on subsection (1) or (2) is an offence of strict liability. > > Maximum penalty—$2,500.