New South Wales Consolidated Regulations New South Wales Consolidated RegulationsA licensee must ensure that all written records required to be made or produced by the licensee, and all entries in books of account required to be kept by the licensee, by the provisions of the Act and this Regulation, are in the English language.
: Maximum penalty--(a) 40 penalty units in the case of a corporation, or(b) 20 penalty units in any other case.
Note : There are no restrictions on the technology that can be used to make and keep records. Records can be made and kept on paper or by electronic means.