(1) Subject to subsection (2), a relevant supplier that operates a retail outlet that sells fuel or is a distributor of fuel must keep and maintain the following records:
(a) copies of all documents received or provided under section 19 or 19A of the Act;
(b) stock reconciliation records, including all delivery records received;
(c) details of any testing done on the fuel, including:
(i) the date of each test; and
(ii) records by which the fuel tested can be traced to delivery docket numbers for the fuel; and
(iii) test methods used; and
(iv) the results of the tests.
(2) A relevant supplier that operates a retail outlet that sells fuel or is a distributor need not keep reconciliation records referred to in paragraph (1)(b) in relation to fuel for which it is not possible for the relevant supplier to keep separate reconciliation records.