New South Wales Consolidated Acts New South Wales Consolidated ActsA person who carries on business as a travel agent shall:
(a) keep such accounting and other records as correctly record and explain the transactions and financial position of the business,
(b) keep the records in such a manner as will enable true and fair profit and loss accounts, and balance sheets, for the business to be prepared from time to time,
(c) keep the records in such a manner as will enable profit and loss accounts, and balance sheets for the business, to be conveniently and properly audited, and
(d) keep the records in the English language or, where the records are not kept in writing, in such manner as will enable the records to be readily converted into writing in the English language.
Penalty: 50 penalty units.