Section 287 — Corporations Act 2001 (Cth)

Language requirements

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

(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.

(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.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 285A — Overview of obligations of companies limited by guarantee
s 286 — Obligation to keep financial records
s 286A — Obligation to keep sustainability records
s 288 — Physical format
s 289 — Place where financial records are kept
s 289A — Place where sustainability records are kept

Research how courts apply s 287

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.

Try BriefBridge free