4J
CurrentRefund point operator must keep refund declarations
4J Refund point operator must keep refund declarations
(1)
A refund point operator must keep each refund declaration given to the refund point operator under regulation 4E for at least 3 years after the declaration was given.
Civil penalty: $25 000.
(2)
For this regulation, a document may be kept —
(a)
electronically; or
(b)
by keeping a copy of the document.
[Regulation 4J inserted: Gazette 17 Dec 2019 p. 4319-20; amended: SL 2026/43 r. 26.]
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