Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3:p1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/3)
Character Range: 1044836–1047345

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.

70‑3  Process for obtaining approval to pay wine export charge annually
 (1) A person who is a charge payer for charge imposed on wine that is exported in a financial year may apply to the Secretary for an approval to pay the charge on an annual basis for that year.
Note: If the charge payer holds an approval under this clause for a financial year, wine export charge payable by the person for that year is due and payable on 31 July in the next financial year.
 (2) An application under this clause must:
 (a) be in the approved form; and
 (b) include the information required by the form; and
 (c) be made before the end of the first quarter in that year in which such charge is imposed.
 (3) 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 wine and that year will be less than $1,000.

Secretary's decision on application
 (4) The Secretary must, before the end of the period of 30 days beginning on the day the Secretary receives the application, grant, or refuse to grant, the approval.
 (5) If the Secretary does not make a decision before the end of that 30‑day period, the Secretary is taken to have made a decision to refuse to grant the approval.

Matters for Secretary to consider
 (6) In making a decision on an application for an approval, the Secretary must have regard to the following:
 (a) the total amount of charge imposed on wine the person is likely to be liable to pay for that year;
 (b) the total amount of charge on wine that was payable by the person for the previous financial year.
 (7) Subclause (6) does not limit the matters to which the Secretary may have regard.

Notice of decisions
 (8) The Secretary must give the applicant for an approval:
 (a) notice of the Secretary's decision under subclause (4); and
 (b) for a refusal decision—notice of the reasons for the refusal.

Reconsideration of decisions
 (9) For the purposes of paragraph 48(1)(f) of the Act, a decision under subclause (4) or (5) of this clause to refuse to grant an approval is prescribed.
 (10) For the purposes of paragraph 48(3)(b) of the Act:
 (a) for a decision under subclause (4)