An Aboriginal and Torres Strait Islander corporation must keep particular records (see Part   7 - 2).

An Aboriginal and Torres Strait Islander corporation has to prepare certain reports and lodge them with the Registrar. Division   327 gives an overview of these reporting requirements.

The Registrar may, under Part   7 - 4, make determinations relieving an Aboriginal and Torres Strait Islander corporation, or a class of Aboriginal and Torres Strait Islander corporation, from obligations imposed by Part   7 - 2 or 7 - 3 or by regulations made for the purposes of Part   7 - 2 or 7 - 3. These determinations can also relieve officers and auditors from obligations imposed by this Chapter.

The regulations may modify the operation of Parts   7 - 2 and 7 - 3 (see Part   7 - 7).

Part   7 - 8 deals with the books kept by an Aboriginal and Torres Strait Islander corporation.