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: 416077–417164

3                              To whom is the equivalent amount payable?                                                                                                                                                                    The Commonwealth

Note 1: For penalty for late payment, see section 11 of the Act.
Note 2: As the processor is also a levy payer, the processor is required to give returns and make and keep records under clause 29‑1.

29‑3  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) sugarcane is harvested in Australia and sold in a sugarcane season to a processor for processing at a processing establishment in Australia and the processor considers that an exemption from levy applies; or
 (b) sugarcane is harvested in Australia and processed in a sugarcane season by a processor at a processing establishment in Australia and the processor considers that an exemption from levy applies.

Record‑keeping
Item            Matter                                             Rule