Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3:p1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 481325–483958

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 1: 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.
Note 2: For when mushroom spawn is purchased, see clause 36‑5.

36‑4  Application for alternative payment method—large producers or purchasers
 (1) A person who produces or purchases mushroom spawn and who reasonably believes that the sum of the following will be 370,000 kilograms or more:
 (a) the number of kilograms of mushroom spawn produced by the person in a financial year,
 (b) the number of kilograms of mushroom spawn purchased by the person in that year;
may make an application to the Secretary, in the approved form, for an approval under this clause for that year. Any application must be made before the end of June in the previous financial year.

Secretary's decision on application
 (2) The Secretary must, within 14 days after receiving the application, grant, or refuse to grant, the approval.
 (3) If the Secretary does not make a decision within that 14‑day period, the Secretary is taken to have decided to refuse to grant the approval.

Continuation of approval
 (4) If the person has an approval under this clause for a financial year and the person pays the levy for that year in accordance with this clause, the approval is taken to also apply for the next financial year.

Revocation of approval
 (5) However, the Secretary may, in writing, revoke that approval before the end of the first calendar month in that next financial year in which levy is imposed on mushroom spawn where the person is liable to pay the levy.

Matters for Secretary to consider
 (6) In making a decision on the application for an approval, or a decision under subclause (5) to revoke an approval, the Secretary must have regard to the following:
 (a) any information that is available to the Secretary about the amount of mushroom spawn that the person is likely to produce or purchase in the financial year;
 (b) the total amount of levy on mushroom spawn that was payable by the person for the previous financial year.
 (7) Subclause (6) does not limit the matters to which the Secretary may have regard.

Notice of decision
 (8) The Secretary must give the applicant for an approval:
 (a) notice of the Secretary's decision under subclause (2); and
 (b) for a refusal decision—notice of the reasons for the refusal.
 (9) The Secretary must give the holder of an approval:
 (a) notice of the Secretary's decision under