Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:1_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 139054–140149

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 in which the cattle are slaughtered

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.

9‑3  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) cattle are slaughtered in Australia in a financial year at an abattoir for human consumption; and
 (b) the following person considers that an exemption from levy applies under clause 9‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:
 (i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;
 (ii) otherwise—the person who owns the carcases immediately after the slaughter.

Record‑keeping
Item            Matter                                          Rule