South Australian Current Regulations South Australian Current RegulationsSubject to an express provision in these regulations, a person must retain a
record required to be kept by the person under the Act or these regulations
for—
(a) in
the case of a work sheet—a period of not less than 12 months after
the date of the last entry in it;
(b) in
any other case—a period of not less than 2 years after the date of
the last entry in it,
and must, if required by the Minister to do so by notice in writing, produce
it for inspection or deliver it to the Minister.
Maximum penalty: $750.
Expiation fee: $105.