Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3:p1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 874092–876686

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 calendar 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.

58‑4  Process for obtaining exemption from giving quarterly returns—levy payers or charge payers
 (1) A person who:
 (a) is a levy payer for levy imposed on potatoes that are processed in a calendar year at a processing establishment in Australia; or
 (b) is a charge payer for charge imposed on potatoes that are exported in a calendar year other than through an exporting agent;
is not required to give returns for quarters in the year if:
 (c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (d) the person applies before the end of the threshold quarter in the year; and
 (e) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total quantity of potatoes in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 1,000 tonnes.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

58‑5  Process for obtaining exemption from giving quarterly returns—collection agents
 (1) For the purposes of subclause 58‑2(3), a person is not required to give returns for quarters in the calendar year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (b) the person applies before the end of:
 (i) if the person is the liable collection agent in the sale case—the first quarter in the year in which levy is imposed on potatoes where the person is liable to pay an equivalent amount; or
 (ii) if the person is the exporting agent in the export case—the threshold quarter in the year for the charge payer; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total quantity of potatoes in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 1,000 tonnes.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 59—Prunes

59‑1  Obligations of levy payers

When prune levy due and payable
 (1) For the purposes of section 8 of