South Australian Repealed Acts

This legislation has been repealed.

IRRIGATION ACT 1994 - SECT 23

23—Accounting records to be kept

        (1)         A trust must keep accounting records that correctly record and explain its financial transactions and financial position.

        (2)         The records must be kept in a form—

            (a)         that facilitates the convenient and proper auditing of the records; and

            (b)         that facilitates the preparation of true and fair financial statements in a form that facilitates the convenient and proper auditing of the statements.