EXCISE ACT 1901

PART V - EXCISE SUPERVISION, MANUFACTURERS' BOOKS, AND REGULATION OF FACTORIES GENERALLY  

SECTION 50   RECORD KEEPING  

50(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.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

50(1A)  


Strict liability applies to subsection (1).

50(2)  
An officer may inspect and take copies of, or extracts from, any records kept in pursuance of subsection (1).




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