Bounty (Fuel Ethanol) Act 1994
34Accounts
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34 Accounts
(1) A person is not entitled to bounty unless: (a) the person keeps, in writing, such accounts and other documents, in the English language, as correctly record and explain: (i) such particulars relating to the production of bountiable fuel ethanol in respect of which bounty is, or may become, payable as are specified by the CEO in a notice published in the Gazette; and (ii) such other particulars (if any) in relation to the production of bountiable fuel ethanol as are specified by the CEO by written notice given to the person; and (b) the person retains those accounts and other documents for a period of 3 years after the day on which a claim under subsection 26(1) for bounty was made in respect of the production of the bountiable fuel ethanol concerned. (2) For the purposes of this section, accounts and other documents or other records are taken to be kept, in writing, in the English language, if they are kept in a form in which they are readily accessible and readily convertible into writing in the English language.