20Requirement to keep proper records

20 Requirement to keep proper records (1) A business is required to keep, or cause to be kept, all records that are necessary to enable the Registrar to verify entries made in the business register, the return lodged under section 12(1)(b) and any amount payable to the Registrar under Parts 3 and 4. (2) A trustee is required to keep, or cause to be kept, all records that are necessary to enable the Registrar to verify the statement lodged by the trustee with the Registrar under section 14(1)(c) and any amount payable to the Registrar under Parts 3 and 4. Note to s. 20 inserted by No. 13/2013 s. 50(3). Section 26B applies to an offence against subsection (1) or (2).