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: 498761–499804

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 38—Apples and pears

38‑1  Obligations of levy payers or charge payers

When apple or pear levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on apples or pears that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or
 (b) levy imposed on apples or pears that are processed by or for the levy payer in a calendar year; or
 (c) levy imposed on apples or pears that are sold by the levy payer by retail sale in a calendar year;
this table has effect.

Apple or pear levy
Item                Matter                                                                                                                                                     Rule