Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.2 - FINANCIAL AND SUSTAINABILITY RECORDS  

SECTION 287   LANGUAGE REQUIREMENTS  

287(1)    


The financial and sustainability records may be kept in any language.

287(2)    


An English translation of financial and sustainability records not kept in English must be made available within a reasonable time to a person who:

(a)    is entitled to inspect the records; and

(b)    asks for the English translation.


287(3)    


An offence based on subsection (2) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .



 

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