Document ID: chunk:federal_register_of_legislation:C2024C00680:section:146
Version: federal_register_of_legislation:C2024C00680
Segment Type: section
Provision Reference: s 146
Character Range: 244538–245291

146  Record‑keeping
 (1) The regulations may make provision for and in relation to requiring a company to keep and retain records, where the records are relevant to the preparation of:
 (a) the accounts and statements of the company mentioned in section 141; or
 (b) the reports of the company mentioned in section 145.
 (2) A company commits an offence if:
 (a) the company is subject to a requirement under the regulations to keep and retain records; and
 (b) the company engages in conduct; and
 (c) the company's conduct contravenes the requirement.
Penalty: 50 penalty units.
 (3) Strict liability applies to paragraph (2)(a).
Note: For strict liability, see section 6.1 of the Criminal Code.

Division 6—Protection of documents given to the ACCC