14JKeeping and production of wholesale invoices—the Act, ss 36 and 58

14J Keeping and production of wholesale invoices—the Act, ss 36 and 58

14J Keeping and production of wholesale invoices—the Act, ss 36 and 58

(1) For the Act, sections 36(2) and 58(1)(r), it is a standard condition of a licence that the licence holder keep a copy of invoices given, or invoices received, in accordance with section 14H(5) for at least 2 years after the date of the relevant sale.

(2) The licence holder must produce the invoices for inspection if requested by the Secretary or an inspector.

s 14J: Ins 2025 (258), Sch 1[6].