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: 1039709–1040464

3               For how long must the proprietor 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 fresh grapes, dried grapes or grape juice is used at the winery in wine‑making

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 70—Wine export charge

70‑1  Obligations of charge payers

When wine export charge due and payable
 (1) For the purposes of section 8 of the Act, for charge imposed on wine that is exported from Australia in a quarter in a financial year, this table has effect.

Wine export charge
Item                Matter                               Rule