Section 45 of the Firearms Act 1996 is Recording of Transactions and is extracted below.
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(cf APMC 9, 1990 Reg cl 35)
(1) A licensed firearms dealer must ensure that:
(a) all transactions and dealings concerning firearms or firearm parts to which the firearms dealer’s licence applies are recorded in accordance with this section, and
(b) each record relating to a transaction or dealing concerning a firearm, a spare barrel for a firearm, a firearm frame or a firearm receiver is, in accordance with the regulations, sent to the Commissioner for inclusion of the particulars in the Register and in order to update the Register.
(1A) Subsection (1) (b) does not apply in relation to:
(a) a firearm that is not required to be registered, or
(b) a transaction or dealing concerning a firearm or other thing until such time (if any) as the transaction or dealing involves a change in the ownership of the firearm or thing.
(1B) However, subsection (1A) does not affect any other requirement under this section to keep a record of the transaction or dealing concerned or to produce the record for inspection by a police officer.
(2) Each record must contain the following particulars for each acquisition, receipt, supply or transfer of a firearm or firearm part by the dealer concerned from or to the other person dealing with the dealer:
(a) the name and address of the other person,
(b) the number of the other person’s licence or permit authorising the other person to possess the firearm or firearm part,
(c) the number of the other person’s permit to acquire the firearm,
(d) for each firearm or firearm part that is or has been in the possession of the dealer:
(i) the dates of its initial acquisition or receipt by the dealer and of its subsequent supply or transfer out of the possession of the dealer, and
(ii) the name and address of the person who initially gave possession of it to the dealer, and
(iii) when it is supplied or transferred out of the possession of the dealer–its make, serial number, calibre, type, action and magazine capacity (if any),
(e) such other particulars as may be prescribed by the regulations.
(3) An entry required to be made in a record concerning the acquisition, receipt, supply or transfer of a firearm, firearm frame or firearm receiver must, subject to the regulations, be entered within 24 hours of the transaction concerned.
(4) A record must be made and kept in the form approved by the Commissioner.
(5) If a licensed firearms dealer ceases to hold such a licence, the former licensed firearms dealer must provide the Commissioner with a record of all transactions during the 2 years immediately preceding the date on which the licence ceased to be in force.
(6) A person who is required to ensure a record is kept or to keep a record under this section, must, on demand made by a police officer at any time:
(a) produce the record to that officer and permit that officer to inspect and make copies of any entries in it, and
(b) produce to that officer all firearms and firearm parts in the possession of that person, and
(c) furnish to that officer any information in that person’s possession with respect to any firearm or firearm part that has been manufactured, acquired or received under the authority of the person’s firearms dealer licence, or that the person has in his or her possession or has supplied or otherwise transferred or repaired under the authority of the licence.
(7) Any person making an alteration to an entry in a record required to be kept under this section must do so by interlineation or striking out and not by erasure.
Maximum penalty: 20 penalty units.
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