Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn a prosecution of a person for an offence against section 618 for failing to keep a record containing particulars of the basis of a calculation, it is a defence if the person proves that the calculation was based on information that the person believed to be contained in the accounts (other than published accounts) of a FIF and that the person made all reasonable efforts to obtain particulars of the accounts or the relevant parts of the accounts but was unable to obtain them.