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: 605930–608525

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 calendar 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.

43‑4  Process for obtaining exemption from giving quarterly returns—charge payers
 (1) A person who is a charge payer for charge imposed on citrus that is exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (b) the person applies before the end of the first quarter in the year in which such charge is imposed; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to citrus and the calendar year will be less than $1,000.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

43‑5  Process for obtaining exemption from giving quarterly returns—collection agents
 (1) For the purposes of subclause 43‑2(3), a person is not required to give returns for quarters in the calendar year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on citrus where the person is liable to pay an equivalent amount; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to citrus and the calendar year will be less than $1,000.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 44—Custard apples

44‑1  Obligations of levy payers or charge payers

When custard apple levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on custard apples that are sold by the levy payer in a quarter in a calendar year, this table has effect.

Custard apple levy
Item                Matter                                                                                                                                                    Rule