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: 994860–996363

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 67—Dried grapes levy and dried grapes export charge

67‑1  Obligations of levy payers or charge payers

When dried grapes levy due and payable
 (1) For the purposes of section 8 of the Act, for the following:
 (a) levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes that are delivered to a packing house in Australia in a calendar month in a calendar year;
 (b) levy imposed by that clause on dried grapes, where the grapes are dried at a packing house in Australia in a calendar month in a calendar year;
 (c) levy imposed by that clause on dried grapes that are sold by the levy payer in a calendar month in a calendar year (other than by retail sale);
 (d) levy imposed by that clause on dried grapes that are sold by the levy payer by retail sale in a calendar year;
 (e) levy imposed by that clause on dried grapes that are used by the levy payer in a calendar year in the production of other goods;
this table has effect.

Dried grapes levy
Item               Matter                                                                                                                                                  Rule