308
In forceKeeping accounting records
Part 8Accounting procedures
308 Keeping accounting records
(1)
A licensee must keep the licensee’s accounting records for licensed premises of the licensee at a place that is an approved place for the keeping of the records.Maximum penalty—40 penalty units.
(2)
A licensee must ensure an accounting record of the licensee is available for inspection by an inspector at the approved place for the keeping of the record for at least 1 year after the end of the transaction to which the record relates.Maximum penalty—100 penalty units.
(3)
Subsections (1) and (2) do not apply to an exempt accounting record.
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