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CORPORATIONS ACT 2001 - SECT 287 Language requirements

CORPORATIONS ACT 2001 - SECT 287

Language requirements

  (1)   The financial records may be kept in any language.

  (2)   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.

  (3)   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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