Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a person has power under section 335 to require another person to produce documents relating to the affairs of an organisation, whether or not that power is exercised, the first - mentioned person may require the other person:
(a) to identify property of the organisation; and
(b) to explain how the organisation has kept account of that property.
Note: Failure to comply with a requirement made under this section is an offence (see section 337).