Section 91 Federal Competition and Consumer Protection Act 2018
Section 91 of the Federal Competition and Consumer Protection Act 2018 is about Retention of accounting and costing records by suppliers or distributors. It is under Part XI (Price Regulation) of the Act.
(1) Any undertaking that supplies or distributes regulated goods or services shall retain all accounting and costing records on the regulated goods or services as the Commission may specify either in relation to suppliers or distributors of those goods or services generally or in relation to a particular supplier or distributor ofthe goods or services.
(2) Any undertaking that supplies or distributes regulated goods or services shall retain the records referred to in subsection (1) for a period of three years from the date of the revocation or expiry of the order in respect of the regulated goods or services to which they relate.