Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 566175–567059

3               For how long must the person keep the records?  Until the end of the period of 5 years beginning on the day after the end of the 12‑month period

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 42—Chestnuts

42‑1  Obligations of levy payers or charge payers

When chestnut levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on chestnuts that are sold by the levy payer in a quarter in a financial year; or
 (b) levy imposed on chestnuts that are processed by or for the levy payer in a quarter in a financial year;
this table has effect.

Chestnut levy
Item           Matter                                                                                                                                               Rule