New South Wales Consolidated RegulationsA person who is or has been an accredited operator:
(a) must keep in the English language any record required to be kept by the person under the Act or this Regulation in a form that is capable of being audited, and
(b) unless otherwise provided by this Regulation, must retain the record for a period of at least:(i) in the case of a bus service-5 years after the date of the last entry in it, and(ii) in any other case-2 years after the date of the last entry in it, and
(c) must, on demand by an authorised officer, produce it in written form for inspection, and
(d) must, if required by the Director-General in writing to do so, deliver it to the Director-General when required.
Maximum penalty: 10 penalty units.