21Accounts

##### 21 Accounts (1) A person who has lodged a claim for bounty under section 13 must keep all accounts, books, documents or other records: (a) that record and explain particulars of the claim; and (b) that are necessary to enable the CEO to substantiate the claim; until 3 years after the claim is lodged. Penalty: 30 penalty units. (2) A person who has received an advance on account of bounty under section 12 must keep all accounts, books, documents and other records that record particulars of the advance, and of any claims for bounty to which the advance is applied, until 3 years after the last such claim is lodged. Penalty: 30 penalty units. (3) This section does not require the keeping of any record: (a) by a company that has gone into liquidation and that has been dissolved; or (b) of a kind declared by the regulations to be a record to which this section does not apply.