11‑3 General requirements for records11‑3 General requirements for records

11‑3 General requirements for records

(1) A record that is required to be retained under this Part must be: (a) in English; and (b) if the record was required to be in another language to meet importing country requirements—in that other language; and (c) dated; and (d) accurate, legible and able to be audited. (2) If a person is required to retain a document under this Part, the person is taken to have complied with the requirement if: (a) the person is required, under a law of the Commonwealth or a State or Territory or in accordance with ordinary commercial practice, to give the document to another person; and (b) the person gives the document to the other person as required; and (c) the person retains a copy of the document.