Hi Jimmy,
If you are looking for the NSW legislative authority requiring SC minutes to be kept I believe the provision is contained in Section 17 of Schedule 2 of the Act which came into force in 2016.
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<h4>SCHEDULE 2 – MEETING PROCEDURES OF STRATA COMMITTEES</h4>
<h4>17 MINUTES AND OTHER RECORDS</h4>
(1) Records to be kept A strata committee must cause to be kept a record of its decisions, any notices given under this Schedule and full and accurate minutes of its meetings.
(2) The minutes must include minutes of all resolutions passed in accordance with this Schedule.
(3) Distribution of minutes and records of motions Within 7 days after a meeting of a strata committee or the passing of a resolution by the strata committee, the strata committee must provide copies of the minutes of the meeting or of the resolution in the following manner–
(a) by giving each member of the strata committee a copy,
(b) by giving each owner a copy, if the strata scheme is not a large strata scheme,
(c) by giving an owner a copy, if the strata scheme is a large strata scheme and the owner requests a copy within the period of 7 days.”