South Australian Consolidated Acts113B—Duty of agent etc to keep books
(1) Every person
carrying on the business of a fruit packing-house, winery, distillery, fruit
agent, fruit cannery, butter factory, or dairy produce merchant, or other
business through whom in the course of the business of such person any part of
the crop or produce of any landholder is marketed or to whom in the course of
the business of such person any part of the crop or produce of any landholder
is sold or delivered by the landholder or agreed by the landholder to be sold
or delivered, shall keep such books, accounts and records as are sufficient to
disclose full particulars of the following matters:
(a) the
quantity of any crop or produce delivered or sold by any landholder to such
person or held for sale or sold on behalf of any landholder by such person;
(b) the
amount paid or credited to any landholder by any such person on the sale of
any such crop or produce;
(c) the
amount of any advances made to any landholder by such person;
(d) the
value of any goods supplied to any landholder by such person;
(e) the
amount standing to the credit or debit of any landholder in the accounts of
such person.
(2) If any such person
fails to keep any such books, accounts, or records, such person shall be
guilty of an offence and liable to a penalty not exceeding one hundred
dollars.