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: 71728–74178

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 financial year

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.

2‑3  Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
 (1) A person who:
 (a) is a levy payer for levy imposed on queen bees that are sold by the levy payer in a financial year; or
 (b) is a charge payer for charge imposed on queen bees that are exported in a financial year;
is not required to give returns for quarters in the year if:
 (c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (d) the person applies before the end of the threshold quarter in the year; and
 (e) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to queen bees and the financial year will be less than $2,000.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

2‑4  Application provisions
 (1) This Division applies in relation to levy imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on queen bees only if the rate of the levy on queen bees is greater than nil.
 (2) This Division applies in relation to charge imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on queen bees only if the rate of the charge on queen bees is greater than nil.

Division 3—Honey

3‑1  Obligations of levy payers or charge payers

When honey levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on honey that is sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
 (b) levy imposed on honey that is sold by the levy payer by retail sale in a calendar year; or
 (c) levy imposed on honey that is used by the levy payer in a calendar year in the production of other goods;
this table has effect.

Honey levy
Item        Matter                                                                                                                                           Rule