For section 126AB of the Act, a person who is required to keep a record under this Division in relation to goods must ensure that the record:
(a) is kept in a form that would enable a determination of whether the goods are Australian originating goods, in accordance with SAFTA; and
(b) if the record is not in English--is kept in a place and form that would enable an English translation to be readily made; and
(c) if the record is kept electronically--is readily convertible into a hard copy in English.