58Keeping and retaining records

58 Keeping and retaining records

Permit holders under Part 2 (1) A person must keep records of activities that the person does under a permit given to the person under section 11. (2) A person must keep records of arrangements that the person makes under a permit given to the person under section 16. Approval holders under section 27 (3) A person who holds an approval under section 27 must keep records of activities that the person does that are prescribed by the regulations for the purposes of this subsection. Records for other activities (3A) If a person makes any supply covered by subsection (3B) or (3C), the person must keep records of the supply, unless: (a) the supply is made under a permit given to the person under section 11; or (b) the circumstances prescribed by the regulations for the purposes of this paragraph apply. (3B) This subsection covers a constitutional supply of DSGL technology, in circumstances where: (a) the supply is from a place in Australia and is to: (i) a place outside Australia; or (ii) a foreign person; or (b) if the supply is the provision of access to DSGL technology—at the time of the provision of access, the person providing the access is in Australia and the person to whom access is provided is either: (i) outside Australia; or (ii) a foreign person. (3C) This subsection covers a constitutional supply of DSGL goods or DSGL technology, in circumstances where: (a) any of the following applies: (i) the supply occurs wholly at a place outside Australia; (ii) the supply is from a place outside Australia and is to a place outside Australia; (iii) if the supply is the provision of access to DSGL technology—at the time of the provision of access, the person providing the access is outside Australia and the person to whom access is provided is outside Australia; and (b) the person making the supply obtained the DSGL goods or DSGL technology as a direct or indirect result of the export or supply of the DSGL goods or DSGL technology: (i) from a place in Australia to a place outside Australia; or (ii) if the earlier export or supply was the provision of access to DSGL technology—in circumstances where, at the time of the provision of access, the person providing the access was in Australia and the person to whom the access was provided was outside Australia; and (c) either of the following (whether or not obtained) was required in relation to the export or supply mentioned in paragraph (b): (i) permission (however described) under regulations made under the Customs Act 1901; (ii) a permit given under section 11 of this Act. (3D) If an Australian person provides any constitutional DSGL services to a foreign person at or from a place outside Australia, that are received at a place outside Australia, the Australian person must keep records of the provision of the DSGL services, unless: (a) the DSGL services are provided under a permit given to the Australian person under section 11; or (b) the circumstances prescribed by the regulations for the purposes of this paragraph apply. Form of records (4) Records under this section must contain the information prescribed by the regulations for the purposes of this subsection. The regulations may prescribe different information for different kinds of records. Retention of records (5) The person must retain the records for a period of 5 years. Offence (6) A person commits an offence if: (a) the person is subject to a requirement under this section; and (b) the person contravenes the requirement.