Short answer
After electrical equipment has been inspected and tested, NSW businesses should keep clear records showing what was tested, when it was tested, who performed the testing, the result and when the next test is due.
SafeWork NSW allows the required record to be in the form of a tag attached to the equipment.
A tag can be the required record, but it is not the same thing as a detailed compliance report.
AS/NZS 3760:2022 states that records of inspection and testing should be kept for equipment inspected and/or tested, including relevant electrical test results.
For businesses managing multiple electrical assets, a detailed report provides better traceability and evidence of what was inspected and tested.