Regulation 15

any book of accounts, record or document in respect of —

all moneys received by the taxable person in respect of the taxable gambling undertaking; and

all costs, charges and expenses incurred by the taxable person in respect of the taxable gambling undertaking;

in respect of a taxable gambling undertaking involving totalisator bets or general bets, a statement showing the following:

the amount of stakes on all bets received;

the amount of goods and services tax charged on the supply of the betting transaction;

the value in money of all winnings and other amounts to settle cash out bets paid by or on behalf of the authorised betting operator concerned with respect to totalisator bets in connection with any horse race or fixed odds bets;

in respect of a taxable gambling undertaking involving a sweepstake, lucky draw, raffle or other lottery (except a trade promotion lottery), a statement showing the following:

the amount contributed to each sweepstake, lucky draw, raffle or other lottery;

the amount of goods and services tax charged on the supply of the sweepstake, lucky draw, raffle or other lottery transaction;

in respect of a taxable gambling undertaking involving the keeping of one or more gaming machines in any non-casino premises in the course of a relevant business, the following:

soft meters printouts and hard meter readings from the gaming machines;

the hard meter seal register which must be current;

any other records of information that are —

relevant to the preparation or ensuring the accuracy of the accounts and statements referred to in sub‑paragraph (a), (b), (c) or (d) (as the case may be) and the returns of the taxable person; and

specified by the Commissioner.