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: 1052948–1053844

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.

Division 73—Nursery products

73‑1  Obligations of levy payers

When nursery container levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers that are purchased by the levy payer in a quarter in a financial year, this table has effect.

Nursery container levy
Item                    Matter                                                                                                                                                                   Rule