Liquor Control Regulations 1989

For the purposes of the interpretation of the expression record in section 3(1) the following sources of information are prescribed —

in respect of any transaction involving the sale or purchase of liquor, the original, or a true copy, of any order form, invoice, delivery docket or advice, or other record or document which evidences the sale or purchase and which is supplied, or to be supplied, to or by the licensee;

in respect of any transaction involving the sale or purchase of liquor, the original or a true copy of —

any deposit slip or statement, lodged with or issued by a bank or other financial institution by or to the licensee, which records the deposit or withdrawal of moneys received or paid by the licensee in respect of the transaction;

any cheque butt or counterfoil of the licensee, indicating the name of the payee, a cheque number or other reference number, the amount paid by the cheque, and the date of the payment;

any document supplied to the licensee in relation to the movement of liquor to or from, or the storage of liquor in, premises which are —

the subject of a warehouse licence under the Customs Act 1901; or

an approved place under the Excise Act 1901,

any return or other document which the licensee is required to complete or submit pursuant to —

the Sales Tax Assessment Act (No. 1) 1930 ²; or

the Customs Act 1901; or

the Excise Act 1901,

any other journal, document or other record which evidences —

the sale or purchase of liquor by the licensee; or

any other transaction involving liquor to which the licensee is a party; or

the delivery, transport or other movement of liquor.

For the purposes of this regulation, a reference —

to a sale, must be construed having regard to the interpretation of the expression sell in section 3(1) and to the requirement of section 145(1) that the record include transactions involving any other disposal of liquor; and

to a purchase, must be construed having regard to the interpretation of the expression sell in section 3(1) and to the requirement of section 145(1) that the record include transactions involving any other acquisition of liquor.