Document ID: chunk:federal_register_of_legislation:C2024A00087:clause:4_286a
Version: federal_register_of_legislation:C2024A00087
Segment Type: clause
Provision Reference: sch 4 cl 286A
Character Range: 357983–358794

286A  Obligation to keep sustainability records
 (1) If an entity must prepare a sustainability report for a financial year, the entity must keep written sustainability records that correctly explain and record its preparation of the substantive provisions of the sustainability report.
Note: Section 9 defines sustainability records.

Period for which records must be retained
 (2) The sustainability records must be retained for 7 years after the sustainability report to which the records relate is completed.

Fault‑based offence
 (3) A person commits an offence if the person contravenes subsection (1) or (2).

Strict liability offence
 (4) A person commits an offence of strict liability if the person contravenes subsection (1) or (2).
Note: For strict liability, see section 6.1 of the Criminal Code.