(1) A relevant supplier that imports fuel into Australia must keep and maintain records of the following:
(a) records of the matters mentioned in paragraphs 40(d) to (g);
(b) for each shipment of fuel imported--a record of the matters mentioned in subsection (2).
(2) For the purposes of paragraph (1)(b), the matters are the following for each kind of fuel imported:
(a) the kind and grade of fuel, or its product code;
(b) the quantity of fuel;
(c) the date when the fuel was imported;
(d) the port where the fuel arrived in Australia;
(e) the tariff code for the fuel;
(f) the importer number for the shipment;
(g) the contact details of the manufacturer of the fuel, if known;
(h) details of any testing done on the fuel, including the following:
(i) the date of each test;
(ii) records by which the fuel tested can be traced to delivery docket numbers for the fuel;
(iii) test methods used;
(iv) the results of the tests;
(i) stock reconciliation records (except in relation to fuel for which it is not possible for the relevant supplier to keep separate reconciliation records).