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Excise Act 1901
50Record keeping
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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.
(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).