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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.2 - FINANCIAL RECORDS  

SECTION 287  LANGUAGE REQUIREMENTS  

287(1)  [ Language]  


The financial records may be kept in any language.

287(2)  [ English translation]  


An English translation of financial records not kept in English must be made available within a reasonable time to a person who:


(a) is entitled to inspect the records; and


(b) asks for the English translation.

287(3)  [ Strict liability offence]  

 View history reference

An offence based on subsection (2) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .


 



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