21Inspection of financial records

21 Inspection of financial records

21 Inspection of financial records

(1) It is a condition of a master licence that the licensee must ensure that the requirements of this section concerning the financial records used, received or produced in connection with the carrying on of a body art tattooing business at licensed premises (the business financial records) are complied with.

(2) The business financial records must be made available for inspection by an authorised officer at the place at which they are kept at any reasonable time requested by the officer by written notice served on the licensee.

(3) An authorised officer inspecting the business financial records must be permitted to take copies of, or take extracts or make notes from, those records.

(4) In this section—

financial records includes (whether in printed or electronic form)—

(a) invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes and vouchers, and

(b) documents of prime entry, and

(c) working papers and other documents needed to explain—

(i) the methods by which financial statements (such as profit and loss statements, balance sheets and cash flow statements) are made up, and

(ii) adjustments to be made in preparing financial statements.

s 21: Am 2022 No 10, Sch 1[6].