#### 40K Record keeping requirements (1) A person who is issued: (a) a low volume permit; or (b) a controlled use permit; or (c) a self‑assessed assessment certificate; must keep records to support any statement made in or in connection with the application for the permit or certificate, or any application for a renewal of the permit. (2) The records must be kept for 5 years from the date the permit or certificate is issued. (3) A person commits an offence if: (a) the person is required to keep records under subsection (1) or (2); and (b) the person fails to do so. Penalty: 120 penalty units.

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