Western Australian Consolidated Acts

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LIQUEFIED PETROLEUM GAS SUBSIDY ACT 1980 - SECT 12

12 .         Preservation of accounts etc.

        (1)         A person who receives a payment under this Act in respect of the sale of any liquefied petroleum gas shall preserve the accounts, books, documents and other records relating to that sale until the expiration of 12 months after the date of making the claim in respect of which the payment was made.

        (2)         A person who receives a payment under this Act in respect of the purchase by him of any liquefied petroleum gas or naptha delivered to him during a period shall preserve the accounts, books, documents and other records relating to that purchase or to the production or sale by him of eligible reticulation gas during that period until the expiration of 2 years after the date of making the claim in respect of which the payment was made.

        (3)         A person who fails to comply with the requirements of subsection (1) or (2) shall be guilty of an offence against this Act and shall be liable, on conviction, to a penalty of not more than $1 000.



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