### 29A Accounting records > *\[Section 29A Inserted by No. 76 of 1995, s. 20 \]* > > > (1) The Board must – > > > > > > (a) keep such accounting records as correctly record and explain its transactions (including any transactions as trustee) and financial position; and > > > > > > > (b) keep those records in a manner that – > > > > > > > > > > (i) allows true and fair accounts of TDR to be prepared from time to time; and > > > > > > > > > > > (ii) allows its accounts to be conveniently and properly audited or reviewed; and > > > > > > > > > > > (iii) subject to any contrary written direction given by the Minister to the Board, complies with Australian Accounting Standards; and > > > > > > > > > > > (iv) complies with any written directions given by the Minister to the Board. > > > (2) The Minister may, after consultation with the Treasurer, give written directions to the Board for the purposes of keeping records under [subsection (1)](#GS29A@Gs1@EN) .

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