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: 396158–397175

3               For how long must the levy payer 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 levy is imposed

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.

27‑2  Obligations of collection agents
 (1) This clause sets out obligations that are imposed on a person if levy is imposed on pasture seeds that are certified under a certification scheme in a quarter in a financial year by a body other than a State.
Note: In 2024 BVAQ Pty Ltd (ACN 004 319 171) was a body doing the certifications.

Payment of equivalent amounts
 (2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item                           Matter                                                                                                                                                                  Rule