Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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).
(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 .