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: 935859–937123

3               For how long must the seller 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 strawberry runners are purchased

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.

62‑3  When are strawberry runners purchased?
  For the purpose of this Division, strawberry runners are taken to be purchased when the purchase price is paid in full.

Division 63—Sweet potatoes

63‑1  Obligations of levy payers or charge payers

When sweet potato levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on sweet potatoes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
 (b) levy imposed on sweet potatoes that are processed by or for the levy payer in a quarter in a financial year; or
 (c) levy imposed on sweet potatoes that are sold by the levy payer by retail sale in a financial year;
this table has effect.

Sweet potato levy
Item               Matter                                                                                                                                                    Rule