96Documents required to be kept by small entities

96 Documents required to be kept by small entities (1) A small entity must keep and make readily available to directors of the entity— (a) any document issued to the entity by the Minister responsible for the entity outlining the respective roles of, and the relationships between, the entity, the Department with administrative responsibility for the entity and the Minister; (b) any document issued to the entity by the Minister responsible for the entity outlining the term of appointment of directors and their roles and responsibilities; (c) a copy of any corporate plan, in the form prescribed by the regulations (if any), adopted by the entity and approved by the Minister responsible for the entity in respect of a period containing— (i) a statement of the entity's medium-term intentions and undertakings (a **statement of corporate intent**); and (ii) a business plan; and (iii) financial statements; (d) any other document of a planning nature of a kind specified by the Minister responsible for the entity in writing to the entity as required to be kept and made available. (2) The Minister responsible for a small entity must ensure that a document of a kind referred to in subsection (1)(b) is issued to the entity. (3) The Governor in Council may, by Order published in the Government Gazette, exempt (either generally or in specified circumstances) a small entity, or a class of small entity, from the whole or any specified part of the requirement to prepare and keep a document of a kind referred to in subsection (1)(c). (4) Unless the context otherwise requires, a requirement under this section to keep and make available a document is a requirement to keep and make available an up-to-date version of the document.