19Records to be kept by entertainment industry hirers

#### 19 Records to be kept by entertainment industry hirers 19 Records to be kept by entertainment industry hirers > > (1) An entertainment industry hirer who engages or contracts with a performer for a performance must keep accounting records in respect of any money paid to an entertainment industry representative for the services of the performer. > > > (2) Without limiting subsection (1), the accounting records must disclose the basis on which the payments are made in addition to any other particulars of the payments. > > > (3) An entertainment industry hirer who is required to keep records under this section must keep the record, at the hirer’s principal place of business, for at least 5 years after it is made. > > > (4) An entertainment industry hirer who, without reasonable excuse, contravenes this section is guilty of an offence. > > > > Maximum penalty—20 penalty units.