Section 988D — Corporations Act 2001 (Cth)

If any of the records are kept outside this jurisdiction, the licensee must:

(a) cause to be sent to and kept at a place in this jurisdiction such particulars with respect to the business dealt with in those records as will enable true and fair profit and loss statements and balance sheets to be prepared; and

(b) if required by ASIC to produce those records at a place in this jurisdiction, comply with the requirement not later than 28 days after the requirement is made.

Related sections

• s 988A — Obligation to keep financial records
• s 988B — Records to be kept so that profit and loss statements and balance sheet can be prepared and audited
• s 988C — Language of records
• s 988E — Particular categories of information to be shown in records
• s 988F — Regulations may impose additional requirements
• s 988G — Records taken to be made with licensee’s authority

Research how courts apply s 988D

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