#### 22XA Records to be kept (1) A person who is or was required to provide a report under section 22X for a financial year must keep records of the person’s activities that: (a) allow the person to report accurately under section 22X; and (b) enable the Regulator to ascertain whether the person has complied with the person’s obligations under section 22X; and (c) comply with the requirements of subsection (2) and the regulations made for the purposes of subsection (3). Civil penalty: 1,000 penalty units. (2) The person must retain the records for 5 years from the end of the financial year in which the activities take place. (3) The regulations may specify requirements relating to: (a) the kinds of records; and (b) the form of records; that must be kept under subsection (1).

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