Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3:p1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 1017507–1020123

3               For how long must the relevant person keep the records?  Until the end of the period of 5 years beginning on the day after the end of the calendar 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.

67‑4  Process for obtaining exemption from giving monthly returns—charge payers
 (1) A person who is a charge payer for charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported in a calendar year other than through an exporting agent is not required to give returns for calendar months in the year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
 (b) the person applies before the end of the first calendar month in the year in which such charge is imposed; and
 (c) the Secretary grants that exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total quantity of dried grapes in relation to which the person will pay, or will be likely to pay, that charge for the calendar year will be less than 100 tonnes.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

67‑5  Process for obtaining exemption from giving monthly returns—collection agents
 (1) For the purposes of subclause 67‑2(3), a person is not required to give returns for calendar months in the calendar year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
 (b) the person applies before the end of the first calendar month in the year in which levy or charge is imposed on dried grapes where the person is liable to pay an equivalent amount; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total quantity of dried grapes in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 100 tonnes.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 68—Grapes research levy

68‑1  Obligations of levy payers

When grapes research levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is