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: 1028814–1029598

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: 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 69—Wine grapes levy

69‑1  Obligations of levy payers

When wine grapes levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used in a financial year (the current year) at a winery in wine‑making, this table has effect.

Wine grapes levy
Item              Matter                             Rule