Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_5
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 986039–987157

5                            What is the form of the return?                            The return:
                                                                                        (a) must be in the appropriate approved form and include the information required by that form; or
                                                                                        (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records
 (4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes, or charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes, this table has effect.

Record‑keeping
Item            Matter                                                              Rule