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: 568367–570125

3              For chestnuts sold by retail sale, when is the levy due and payable?                                                                                 (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:
                                                                                                                                                                    (i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or
                                                                                                                                                                    (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or
                                                                                                                                                                    (b) if the quarter is later than the threshold quarter in the financial year:
                                                                                                                                                                    (i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or
                                                                                                                                                                    (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year