Victorian Consolidated Legislation

Fuel Prices Regulation Act 1981 - SECT 19

Books, accounts etc. to be kept and preserved

19. Books, accounts etc. to be kept and preserved



(1) Every person who in the course of or for the purposes of or in connexion
with or as incidental to any business carried on by him produces refines sells
or supplies any declared fuel shall in relation thereto keep proper books and
accounts, and stock and costing records where applicable, and shall preserve
those documents books and accounts and stock and costing records, including
all copies of invoices and all vouchers agreements correspondence cables
telegrams stock sheets and other documents relating to his purchases of stock
or costs and sales of any declared fuel until their destruction is authorized
by the Commissioner or (in the case of time cards, time sheets, invoices or
dockets relating to cash sales, stock sheets, process cost cards, work cards,
job cost cards, overtime records, piece work records and such other records as
are prescribed) until two years after the completion thereof or such earlier
date as the Commissioner authorizes.

			(2)    (a)	Without affecting the generality of the last preceding subsection the Commissioner may by notice in writing direct any person to whom that subsection applies to keep such documents books accounts and records as are specified in the notice.


   (b)  Every person to whom any such direction is given shall comply with the
        direction and shall preserve the documents books accounts and records
        required to be kept by him in accordance with the direction until
        their destruction is authorized by or under this section.