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: 665414–666415

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 lychees are 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.

47‑3  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) lychees are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the lychees immediately after they are harvested and the person considers that an exemption from levy applies; or
 (b) lychees are harvested in Australia and in a financial year are exported from Australia and the person who exports the lychees considers that an exemption from charge applies.

Record‑keeping
Item            Matter                                          Rule