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: 88166–89384

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 in which the honey is sold or exported

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.

3‑3  Obligations of persons claiming levy or charge exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if honey is produced in Australia by a bee of the species Apis mellifera and one of the following applies:
 (a) in a calendar year the honey is sold by the person who owns the honey immediately before the sale and the person considers that an exemption from levy applies;
 (b) in a calendar year the honey is used in Australia in the production of other goods by the person who owns the honey immediately before the honey begins to be so used and the person considers that an exemption from levy applies;
 (c) in a calendar year the honey is exported from Australia and the person who exports the honey considers that an exemption from charge applies.

Record‑keeping
Item            Matter                                          Rule