A reference in section 588E to financial records a company is required by subsection 286(1) to keep is taken, in relation to a winding up of a sub - fund of a CCIV, to be a reference to both of the following:
(a) financial records that the CCIV is required to keep and retain for the sub - fund under subsection 286(1), as that subsection applies in relation to the sub - fund under section 1232A;
(b) financial records that the CCIV is required to keep and retain for itself under subsection 286(1), as that subsection applies to the CCIV under section 1232.