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: 166251–167416

3               For how long must the charge payer keep the records?  Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: 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.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 9‑11 of this Schedule.

9‑10  Obligations of collection agents
 (1) This clause sets out obligations that are imposed on an exporting agent if:
 (a) charge is imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia; and
 (b) the cattle are exported in a calendar month through the exporting agent.

Payment of equivalent amounts
 (2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item                          Matter                                                                                                                                                               Rule