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: 417408–420156

3               For how long must the processor keep the records?  Until the end of the period of 5 years beginning on the day after the end of the sugarcane season

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.

Part 2‑2—Forestry

Division 30—Introduction

30‑1  Simplified outline of this Part

      The 2 forestry levies and 2 forestry charges are to be collected.
      Forest growers levy
      The forest growers levy is generally payable, and returns are generally due, after the end of each quarter in a financial year.
      There are collection agent obligations on selling agents, buying agents, business purchasers or proprietors of processing establishments where the proprietors are not the levy payers.
      There are record‑keeping obligations.
      Forest industries products levy
      The forest industries products levy is generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers may be able to give an annual return and pay the levy after the end of the financial year.
      There are no collection agents.
      There are record‑keeping obligations.
      Forest industries export charge
      The forest industries export charge is generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances charge payers may be able to give an annual return and pay the charge after the end of the financial year.
      There are collection agent obligations on exporting agents.
      There are record‑keeping obligations.
      Forest products import charge
      The forest products import charge is payable on the day the forest products are imported into Australia.
      There are collection agent obligations on importing agents.
      There are record‑keeping obligations.

Division 31—Forest growers levy

31‑1  Obligations of levy payers

When forest growers levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are sold by the levy payer in a quarter in a financial year; or
 (b) levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed for a commercial purpose by or for the levy payer in a quarter in a financial year;
this table has effect.

Forest growers levy
Item                 Matter                                                                                                                                                          Rule