New South Wales Consolidated Acts

LOTTERIES AND ART UNIONS ACT 1901 - SECT 17B

17B Keeping of records

(1) A person or organisation that conducts or has conducted a lottery, game of chance or art union must (unless the person or organisation is of a class of persons or organisations prescribed by the regulations as exempt from the operation of this section) keep, in accordance with this section, records of income and expenditure in relation to each such lottery, game of chance or art union.

(2) The records must:

(a) be kept in writing in the English language or so as to enable the records to be readily accessible and readily convertible into writing in the English language, and

(b) include any particulars required by the regulations, and

(c) be kept for a period of at least 7 years (or such shorter period as may be prescribed by the regulations) after the receipt of the income or the incurring of the expenditure to which they relate.

(3) A person or organisation that contravenes this section is guilty of an offence. In the case of an unincorporated organisation, every trustee or other person who, at the time of the offence, was a member of the governing body of the organisation is guilty of an offence.

Maximum penalty: 50 penalty units.

(4) Any requirement imposed by the Charitable Fundraising Act 1991 on a person or organisation to keep records is not affected by this section.