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: 791696–792684

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 papaya is sold, processed or 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.

54‑3  Obligations of persons claiming levy or charge exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) papaya is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the papaya immediately after it is harvested and the person considers that an exemption from levy applies; or
 (b) papaya is harvested in Australia and in a financial year is exported from Australia and the person who exports the papaya considers that an exemption from charge applies.

Record‑keeping
Item            Matter                                          Rule