Corporations Act 2001
(a) the consideration paid (including any benefit accruing from the consideration and any property substituted for the whole or any part of that consideration); and
(b) the people who are entitled to that consideration; and
(c) any transfers of the consideration to the people entitled to it. 668A(2) [ Retention of records]
(a) its registered office; or
(b) its principal place of business in this jurisdiction; or
(c) another place in this jurisdiction approved by ASIC. 668A(3) [ Right to inspect records]
(a) if the company requires payment of an amount not exceeding the prescribed amount - within 7 days after the day on which the company receives that amount; or
(b) in any other case - within 7 days after the day on which the request is made. 668A(4) [ Publication in the Gazette ]
By the end of February each year, the company must publish in the Gazette a copy of the records kept under subsection (1) as at the end of the previous December.668A(5) [ Strict liability offence]
An offence based on subsection (1), (2), (3) or (4) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .