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: 152462–154339

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 in which the ownership of the cattle is transferred or 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.

9‑6  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if one of the following applies:
 (a) a transaction is entered into by which the ownership of cattle is transferred from one person to another in a financial year and the person who owns the cattle immediately before the transaction is entered into considers that an exemption from levy applies under clause 9‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;
 (b) cattle are slaughtered in Australia at an abattoir in a financial year, where the cattle have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the cattle immediately before the delivery considers that such an exemption from levy applies;
 (c) cattle are slaughtered in Australia at an abattoir in a financial year, where the cattle were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 60 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;
 (d) cattle are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the cattle at the time of the slaughter considers that such an exemption from levy applies.

Record‑keeping
Item            Matter                                          Rule