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: 1015037–1017245

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 calendar year in which:
                                                                (a) the dried grapes are delivered to the packing house; or
                                                                (b) the grapes are dried at the packing house; or
                                                                (c) the dried grapes are sold; or
                                                                (d) the dried grapes are exported

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.

67‑3  Obligations of persons claiming levy or charge exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:
 (a) grapes are grown in Australia and one of the following applies:
 (i) the grapes are dried in Australia outside a packing house and in a calendar year the dried grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes;
 (ii) the grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes and in a calendar year are dried at the packing house;
 (iii) the grapes are dried in Australia and in a calendar year the dried grapes are sold by the grower of the grapes;
 (iv) the grapes are dried in Australia and in a calendar year the dried grapes are used in Australia by the grower of the grapes in the production of other goods;
  and the grower of the grapes (the relevant person) considers that an exemption from levy applies under clause 67‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024; or
 (b) grapes are grown and dried in Australia and in a calendar year the dried grapes are exported from Australia and the person (the relevant person) who exports the dried grapes considers that an exemption from charge applies under clause 67‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item            Matter                                                   Rule