179Record‑keeping requirements—general

179 Record‑keeping requirements—general

(1) The rules may require a person to: (a) make a record of specified information, where the information is relevant to this Act; and (b) retain: (i) the record; or (ii) a copy of the record; for 7 years after the making of the record. (2) If a person is subject to a requirement under rules made for the purposes of subsection (1), the person must comply with that requirement.

Civil penalty: 200 penalty units.

Other provisions do not limit this section (3) This section is not limited by any other provision of this Act that relates to the keeping or retention of records.