18Form in which records to be kept

18 Form in which records to be kept

For subsection 126AKB(1) of the Act, a person who is required to keep a record under this Division in relation to goods must ensure the record: (a) is kept in a form that would enable a determination of whether the goods are Australian originating goods; and (b) if the record is not in English—is kept in a place and form that would enable an English translation to be readily made; and (c) if the record is kept electronically—is readily convertible into a hard copy in English.