Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:1_3:p1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 1/2)
Character Range: 112510–115501

3               For how long must the proprietor keep the records?  Until the end of the period of 5 years beginning on the day after the end of the financial year

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.

Part 1‑3—Livestock

Division 7—Introduction

7‑1  Simplified outline of this Part

      Buffaloes
      The buffalo slaughter levy and buffalo export charge are to be collected.
      The levy and charge are payable, and returns are due, after the end of each calendar month.
      There are collection agent obligations on proprietors of abattoirs and exporting agents.
      There are record‑keeping obligations.
      Cattle
      The cattle slaughter levy, the cattle transaction levy, the cattle exporter charge and 2 cattle owner charges are to be collected.
      The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some cattle transactions, the cattle transaction levy is payable, and returns are due, after the end of each financial year.
      There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.
      There are record‑keeping obligations.
      Deer
      The deer slaughter levy is to be collected.
      The levy is payable, and returns are due, after the end of each calendar month.
      There are collection agent obligations on proprietors of abattoirs.
      There are record‑keeping obligations.
      Goats
      The goat slaughter levy, the goat transaction levy, the goat exporter charge and 2 goat owner charges are to be collected.
      The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some goat transactions, the goat transaction levy is payable, and returns are due, after the end of each financial year.
      There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.
      There are record‑keeping obligations.
      Horses
      The horse slaughter levy, thoroughbred horse levy and horse biosecurity response levy are to be collected.
      The horse slaughter levy is payable, and returns are due, after the end of each calendar month. There are collection agent obligations on proprietors of abattoirs.
      The thoroughbred horse levy on a mare is payable after the end of each period of 3 months beginning on 1 March, 1 June, 1 September or 1 December. The thoroughbred horse levy on a stallion is payable after the end of each period of 12 months beginning on 1 March.
      The horse biosecurity response levy is payable, and returns are due, after the end of each calendar month. There are no collection agents.
      There are record‑keeping obligations.
      Pigs
      The pig slaughter levy is to be collected.
      The levy is