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: 666650–667653

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

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.

Division 48—Macadamia nuts

48‑1  Obligations of levy payers or charge payers

When macadamia nut levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on macadamias in shell or macadamia dried kernels that are sold by the levy payer in a calendar month in a calendar year; or
 (b) levy imposed on macadamia dried kernels that are processed by or for the levy payer in a calendar month in a calendar year;
this table has effect.

Macadamia nut levy
Item                Matter                                                                                                                                                                                    Rule