Retailer record keeping requirements
You are required to keep the following records for each purchase of fuel that you make as a retailer:
- the quantity and type of fuel purchased
- the seller's name and address
- the price paid per litre
- the place of delivery
- the date of purchase
You are required to keep the following records for each sale of fuel that you make as a retailer:
- the quantity and type of fuel sold
- the price charged per litre and how the price was calculated
- the place of delivery of the fuel
- the date of the sale
For marine retailers: in addition to those record keeping requirements mentioned above, you will also be required to record the registration number of each recreational ship supplied.
For further information, please see Information Bulletin 21.
You need to record the stock on hand at the commencement of your business and then daily records from that point on.
You are required to keep these records for 5 years to substantiate your Subsidy claims. Failure to keep sufficient recent records may lead to further action, including loss of claims or cancellation of your licence.
