Strata Schemes Management Regulation 2010
5 Accounting records
(1) The accounting records required to be kept for the purposes of section 103 of the Act are:(a) receipts consecutively numbered, and(b) passbook, deposit book or statement of deposits and withdrawals for the account of the owners corporation, and(c) a cash record, and(d) a levy register.(2) The treasurer must keep separate accounting records for the administrative fund and the sinking fund.(3) Subject to the other provisions of this Part, the accounting records may be kept by mechanical, electronic or other means.