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: 299597–300499

3               For how long must the relevant 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 17—Goat fibre

17‑1  Obligations of levy payers

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

Goat fibre levy
Item             Matter                                                                                                                                                Rule