Commonwealth Numbered Acts

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 No. 78, 1993 - SECT 274

274. If a person fails to produce particular books in compliance with a
requirement made by another person under this Part, the other person may
require the first-mentioned person to state, to the best of his or her
knowledge and belief:

   (a)  where the books may be found; or

   (b)  who last had possession, custody or control of the books and where
        that person may be found.