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: 377597–378505

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 in which the cotton fibre is produced or the seed cotton is 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.

Division 26—Grain

26‑1  Obligations of levy payers

When grain levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on grain that is sold by the levy payer in a quarter in a financial year; or
 (b) levy imposed on grain that is processed by or for the levy payer in a quarter in a financial year;
this table has effect.

Grain levy
Item        Matter                                                                                                                                           Rule