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: 792919–793956

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.

Division 55—Passionfruit

55‑1  Obligations of levy payers or charge payers

When passionfruit levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on passionfruit that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or
 (b) levy imposed on passionfruit that is processed by or for the levy payer in a quarter in a financial year; or
 (c) levy imposed on passionfruit that is sold by the levy payer by retail sale in a financial year;
this table has effect.

Passionfruit levy
Item               Matter                                                                                                                                                  Rule