12Keeping of records

12 Keeping of records

12 Keeping of records

(1) A person must keep such records in respect of sales of petrol and diesel fuel by the person as may be necessary to enable the person to furnish the returns required by section 11.

(2) Those records are to include records of such transactions and other matters in connection with petrol and diesel fuel sales as the regulations may require.

(3) The regulations may prescribe the form and manner in which records are to be kept and the period for which records are to be retained.

s 12: Subst 2009 No 11, Sch 1 [13]. Am 2016 No 12, Sch 2 [15]