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: 638077–638836

3               For how long must that person keep the records?  Until the end of the period of 5 years beginning on the day after the end of the 12‑month period

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 46—Ginger

46‑1  Obligations of levy payers

When ginger levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on ginger that is sold by the levy payer in a quarter in a financial year, this table has effect.

Ginger levy
Item         Matter                                                                                                                                                                     Rule