Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p32
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 78260–80673

were the original document.

"(6) An applicant who is required by subsection (1) to keep documents:

    (a) must keep the documents in a manner that enables a Collector readily to ascertain:

         (i) the quantity of diesel fuel that was purchased by the applicant for use in a manner referred to in subsection 78A(1); and

         (ii) the manner in which the applicant used the fuel in respect of which the applicant for rebate is made; and

    (b) must, if the Collector requests the applicant in writing to do so, inform the Collector of the location of the documents; and

    (c) must not alter any document required to be so kept.

    Penalty: $2,000.

"(7) Nothing in paragraph (6)(c) is to be taken to prohibit the marking of a document in accordance with ordinary commercial practice.

"(8) This section does not require the keeping of any documents:

    (a) by a company that has gone into liquidation and that has been dissolved; or

    (b) by a class of persons that is declared by the regulations to be a class to which this section does not apply; or

    (c) of a kind declared by the regulations to be documents to which this section does not apply.".

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NOTES

  1. No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104, 1968; Nos. 12 and 134, 1971; No. 162, 1973; No. 216, 1973 (as amended by No. 20, 1974) Nos. 28 and 120, 1974; Nos. 56, 77 and 107, 1975; Nos. 41, 91 and 174, 1976; No. 154, 1977; Nos. 36 and 183, 1978; Nos. 92, 116, 177 and 180, 1979; Nos. 13, 15 and 110, 1980; Nos. 45, 64, 67, 152 and 157, 1981; Nos. 48, 51, 80, 108, 115 and 137, 1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 19, 39 and 101, 1983; Nos. 2, 22, 63, 72 and 165, 1984; Nos. 39, 40 and 175, 1985; Nos. 10, 34 and 149, 1986; Nos. 51, 76, 81, 104 and 141, 1987; Nos. 63, 66 and 76, 1988; Nos. 23, 24, 78, 108 and 174, 1989; Nos. 5, 6, 11, 70, 79 and 111, 1990; and No. 81, 1991.

  2. No. 9, 1901,