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National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015
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78 Form of records
(1) This section applies to records mentioned in subsection 22XC(1) of the Act. (2) For paragraph 22XC(3)(b) of the Act, the records must be kept in a form that is easily and quickly accessible for inspection and audit.
Note: This may be in an electronic or hard copy format.