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: 636057–637839

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 in which:
                                                                (a) the dried tree fruit is delivered to the packing house; or
                                                                (b) the tree fruit is dried at the packing house; or
                                                                (c) the dried tree fruit is sold

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.

45‑3  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if tree fruit is harvested in Australia and one of the following applies:
 (a) the tree fruit is dried in Australia outside a packing house and the dried tree fruit is delivered to a packing house in Australia in a period of 12 months beginning on 1 October by or on behalf of the person who owns the tree fruit immediately after it is harvested;
 (b) the tree fruit is delivered to a packing house in Australia by or on behalf of that person and dried at the packing house in a period of 12 months beginning on 1 October;
 (c) the tree fruit is dried in Australia and the dried tree fruit is sold by that person in a period of 12 months beginning on 1 October;
 (d) the tree fruit is dried in Australia and the dried tree fruit is used in Australia by that person in a period of 12 months beginning on 1 October in the production of other goods;
and that person considers that an exemption from levy applies.

Record‑keeping
Item            Matter                                           Rule