I looked up the Strata Schemes Management Regulation 2016 and it says the fee is paid to the Owners Corporation.
Refer to Schedule 4 Fees.
It says “Fees payable to owners corporation
For making records available for inspection under Section 182 of the Act … $31 and an additional $16 per half hour or part of half hour after the first hour of inspection. ”
A strata manager might have other charges documented in your strata management contract.
A few years ago, one of the owners in my owners corp paid $20 to the strata manager for photocopying records.
I suggest that when you next sign your strata management contract, read through all the fees and challenge the ones you don’t want to pay.