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: 355360–356914

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

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.

22‑3  Process for obtaining exemption from giving monthly returns—levy payers
 (1) A person who is a levy payer for levy imposed on the processing at a processing establishment in Australia of macropods in a financial year is not required to give returns for calendar months in the year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and
 (b) the person applies before the end of the first calendar month in the year in which such levy is imposed; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to macropods and the financial year will be less than $750.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 23—Ratites

23‑1  Obligations of levy payers

When ratite slaughter levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of ratites in a calendar month, this table has effect.

Ratite slaughter levy
Item                   Matter                             Rule