Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) The Heritage Council is to keep accounting records that correctly record and explain its transactions and financial position.
(2) The records are to be kept in a manner that –
(a) allows true and fair accounts of the Heritage Council to be prepared; and
(b) allows its accounts to be conveniently and properly audited or reviewed; and
(c) subject to any contrary direction of the Treasurer, complies with Australian Accounting Standards; and
(d) complies with any direction of the Minister.