407Simplified outline of this Part

407  Simplified outline of this Part The rules may require records to be retained by certain persons, including:  (a) persons who carry out, or have carried out, export operations in relation to prescribed goods; and  (b) persons who perform or have performed functions, or who exercise or have exercised powers, under this Act. A person who is required to retain a record in accordance with the rules may commit an offence of strict liability if the person does not retain the record. Division 2—Records