CSC must cause proper records to be kept in respect of:
(a) contributions paid into the Superannuation Fund; and
(b) benefits paid under this Act, whether out of the Superannuation Fund or out of the Consolidated Revenue Fund; and
(c) amounts that, under this Act, are:
(i) paid out of the Consolidated Revenue Fund into the Superannuation Fund; or
(ii) paid out of the Superannuation Fund to the Commonwealth.