New South Wales Consolidated Acts

UNCLAIMED MONEY ACT 1995 - SECT 11

11 Copies and inspection of returns

(1) An enterprise that lodges a return must retain a copy of the return at the enterprise’s registered office or principal place of operation in the State (or, if the enterprise is a natural person, at a place nominated by the person and specified in the return).

Maximum penalty: 2 penalty units.

(2) The copy is to be retained for at least 6 years after the date on which it was lodged.

Maximum penalty: 2 penalty units.

(3) The copy may be held in any form, but it must be readily able to be reproduced in the form of a document.

Maximum penalty: 2 penalty units.

(4) An enterprise must make the retained copies of returns reasonably available for inspection by any person.

Maximum penalty: 2 penalty units.

(5) The enterprise may charge an inspection fee of not more than $10 (or, if the regulations prescribe a greater amount for the purposes of this subsection, that greater amount).