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: 187923–189153

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.

Subdivision 11‑B—Goat transaction levy

11‑4  Obligations of levy payers

When goat transaction levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed by subclause 11‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of goats is transferred in a calendar month from one person to another; or
 (b) levy imposed by subclause 11‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of goats in a calendar month;
this table has effect.

Goat transaction levy
Item                   Matter                                                                                                                                                                                                                                         Rule