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: 1061116–1062671

3               For how long must the seller 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 containers 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.

73‑3  When are containers purchased?
  For the purpose of this Division:
 (a) containers are taken to be purchased by a person from a person who carries on operations in Australia when the first payment for the containers is made, whether the payment represents the whole, or a part, of the purchase price for the containers; and
 (b) containers are taken to be purchased by a person (the first person) from a person who carries on operations outside Australia but does not carry on any operations in Australia when the first person takes possession of the containers.

Division 74—Tea tree oil

74‑1  Obligations of levy payers or charge payers

When tea tree oil levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January (other than by retail sale); or
 (b) levy imposed on tea tree oil that is sold by the levy payer by retail sale in a financial year;
this table has effect.

Tea tree oil levy
Item               Matter                                                                                                                                                  Rule