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: 403502–404581

3               For how long must the levy payer keep the records?  Until the end of the period of 5 years beginning on the day after the end of the period of 6 months beginning on 1 January or 1 July in which the levy is imposed

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.

28‑2  Obligations of collection agents
 (1) This clause sets out obligations that are imposed on a person if:
 (a) levy is imposed on rice that is delivered to a processing establishment in Australia; and
 (b) the rice is delivered in a period of 6 months beginning on 1 January or 1 July; and
 (c) the proprietor of the processing establishment is not the levy payer.

Payment of equivalent amounts
 (2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item                           Matter                                                                                                                                                         Rule