50
In forceRecord keeping
Part VExcise supervision, manufacturers’ books, and regulation of factories generally
50 Record keeping
(1)
A licensed manufacturer, licensed producer and licensed dealer, and a proprietor of an approved place, shall:
(a)
keep such records, and furnish to the CEO such returns, as the CEO directs;
(b)
retain any records so kept for such period as the CEO directs; and
(c)
on demand by an officer, produce the records to the officer.
Penalty: 30 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(1A)
Strict liability applies to subsection (1).
(2)
An officer may inspect and take copies of, or extracts from, any records kept in pursuance of subsection (1).
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.