Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person who has power under this Division to require another person to produce books relating to affairs of a body corporate may, whether or not that power is exercised, require the other person:
(a) to identify property of the body; and
(b) to explain how the body has kept account of that property.
Note: Failure to comply with a requirement made under this section is an offence (see section 63).