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: 480096–481075

3               For how long must the seller 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 mushroom spawn is purchased

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.

36‑3  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) a person produces mushroom spawn in Australia in a financial year for use in the commercial production of Agaricus mushrooms in Australia by the person and the person considers that an exemption from levy applies; or
 (b) a person purchases mushroom spawn in a financial year for use in the commercial production of Agaricus mushrooms in Australia and the person considers that an exemption from levy applies.

Record‑keeping
Item            Matter                                          Rule