408Requirements to retain records

408  Requirements to retain records  (1) The rules may make provision for and in relation to requiring records to be retained by any of the following:  (a) a person who carries out, or has carried out, export operations in relation to prescribed goods;  (b) the manager of an accredited property;  (c) a person who manages or controls, or has managed or controlled, export operations at a registered establishment;  (d) a person who manages or controls, or has managed or controlled, export operations in accordance with an approved arrangement;  (e) a person who participates, or has participated, in the management or control of the export business of a person who holds an export licence (as provided by section 220);  (f) a person who carries out, or has carried out, export operations in relation to non‑prescribed goods in relation to which:  (i) an application for a government certificate or a tariff rate quota certificate has been made; or  (ii) a government certificate or a tariff rate quota certificate has been issued;  (g) a person who performs or has performed functions, or who exercises or has exercised powers, under this Act. Note: A person may be required to make a record under a provision of this Act. The following are examples of such requirements: (a) the occupier of a registered establishment may be required to make a record about a matter in accordance with a condition of the registration of the establishment imposed under subsection 113(1); (b) the holder of an approved arrangement is required to make a record of certain variations of the approved arrangement under subsection 159(2).  (2) Without limiting subsection (1), the rules may make provision for and in relation to any of the following:  (a) the kind of records that must be retained;  (b) the form in which records must be retained;  (c) the period for which records must be retained;  (d) the secure retention of records.  (3) A person commits an offence of strict liability if:  (a) the person is required to retain a record in accordance with rules made for the purposes of subsection (1) or (2); and Penalty: 20 penalty units. Part 6—Miscellaneous