Commonwealth Consolidated Acts

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EXCISE ACT 1901 - SECT 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).



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