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: 285070–285991

3               For how long must the exporting agent 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 sheep or lambs are exported

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.

14‑11  Obligations of persons claiming charge exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) sheep or lambs are exported from Australia in a financial year; and
 (b) the person who owns the sheep or lambs immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 14‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item            Matter                                          Rule