Records to be made and kept by certain licensees
179 Records to be made and kept by certain licensees
S. 179(1) substituted by No. 6/2000 s. 34(2).
A person who is in a class of persons determined by the Commissioner of State Revenue who hold, or have held, licences must make a record of sales and purchases of liquor and keep each record for a period of 5 years after it was made.
S. 179(1A) inserted by No. 6/2000 s. 34(2).
A determination of the Commissioner of State Revenue for the purposes of subsection (1)—
S. 179(1A)(a) amended by No. 49/2021 s. 54.
must be published in the Government Gazette and in a newspaper (whether printed or published by electronic communication) generally circulating in Victoria;
takes effect on the date it is published or on the later date specified in it.
A record under this section must be in the form, and contain the particulars, required by the Commissioner of State Revenue.
A person must not—
fail to make or keep a record as required by this section; or
include in a record under this section any information that is false or misleading in a material particular.
- 500 penalty units in the case of a body corporate;
100 penalty units in any other case.
A record under this section need not be kept for 5 years if the Commissioner of State Revenue authorises its earlier destruction.
S. 179A inserted by No. 21/2001 s. 11, amended by No. 39/2002 s. 13, repealed by No. 39/2002 s. 16(b).
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This Act’s bill:Second reading speech
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