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    <description>Amendments simplify statutory terminology by replacing &quot;keep proper books of account&quot; with &quot;keep books of account&quot; and changing &quot;the particulars specified in the Schedule&quot; to &quot;the particulars of records specified in the Schedule&quot;. The Schedule replaces all occurrences of &quot;proper records&quot;, &quot;proper and adequate records&quot; and &quot;adequate records&quot; with the single term &quot;records&quot;, standardising the description of recordkeeping obligations and taking effect on publication in the Official Gazette.</description>
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