Document ID: chunk:federal_register_of_legislation:C2009A00087:clause:2_22h
Version: federal_register_of_legislation:C2009A00087
Segment Type: clause
Provision Reference: sch 2 cl 22H
Character Range: 20624–21523

22H  Records to be kept
 (1) A corporation that is or was required to provide a report under section 22G for an interim financial year must keep records of the corporation's activities that:
 (a) allow the corporation to report accurately under section 22G; and
 (b) enable the Greenhouse and Energy Data Officer to ascertain whether the corporation has complied with the corporation's obligations under section 22G; and
 (c) comply with the requirements of subsection (2) and the regulations made for the purposes of subsection (3).
Civil penalty: 1,000 penalty units.
 (2) The corporation must retain the records for 7 years from the end of the financial year in which the activities take place.
 (3) The regulations may specify requirements relating to:
 (a) the kinds of records; and
 (b) the form of records;
that must be kept under subsection (1).

Division 2—Reporting transfer certificates