sec.308Keeping accounting records

### sec.308 Keeping accounting records A licensee must keep the licensee’s accounting records for licensed premises of the licensee at a place that is an approved place for the keeping of the records. Maximum penalty—40 penalty units. A licensee must ensure an accounting record of the licensee is available for inspection by an inspector at the approved place for the keeping of the record for at least 1 year after the end of the transaction to which the record relates. Maximum penalty—100 penalty units. Subsections (1) and (2) do not apply to an exempt accounting record. s 308 ins 1999 No. 77 s 124 amd 2005 No. 12 s 48 (sec.308-ssec.1) A licensee must keep the licensee’s accounting records for licensed premises of the licensee at a place that is an approved place for the keeping of the records. Maximum penalty—40 penalty units. (sec.308-ssec.2) A licensee must ensure an accounting record of the licensee is available for inspection by an inspector at the approved place for the keeping of the record for at least 1 year after the end of the transaction to which the record relates. Maximum penalty—100 penalty units. (sec.308-ssec.3) Subsections (1) and (2) do not apply to an exempt accounting record.