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: 412446–413572

3               For how long must the levy payer keep the records?  Until the end of the period of 5 years beginning on the day after the end of the sugarcane season in which the levy is imposed

Note 1: 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.
Note 2: A processor claiming a levy exemption has record‑keeping obligations, see clause 29‑3.

29‑2  Obligations of collection agents
 (1) This clause sets out obligations that are imposed on a person if:
 (a) levy is imposed on sugarcane that is sold in a calendar month in a sugarcane season to a processor or that is processed in a calendar month in a sugarcane season by a processor; and
 (b) the levy payer is not the processor.
 (2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item                           Matter                                                                                                                                                                                                       Rule