Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:1_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 105825–107007

3               For how long must the proprietor keep the records?  Until the end of the period of 5 years beginning on the day after the end of the financial year in which the laying chickens are purchased

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.

5‑5  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) laying chickens are purchased by a person in a financial year from the proprietor of a hatchery in Australia for use in the commercial production of eggs and the person considers that an exemption from levy applies under clause 5‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024; or
 (b) laying chickens are released from a hatchery into a commercial egg production facility in Australia in a financial year for keeping for use in the commercial production of eggs and the person keeping the chickens considers that an exemption from levy applies under clause 5‑7 of that Schedule.

Record‑keeping
Item            Matter                                          Rule