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: 467096–469731

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.

Part 2‑3—Horticulture

Division 35—Introduction

35‑1  Simplified outline of this Part

      General rules
      The levies and export charges on various horticultural products are to be collected.
      The levies and charges are generally payable, and returns are generally due, after:
             (a) the end of each quarter in a financial year or a calendar year; or
             (b) the end of each financial year or calendar year.
      Different rules for cherries, dried tree fruit and olives
      For cherries sold or exported in a period of 12 months beginning on 1 April, the levy and charge are payable, and returns are due, on 30 April in the next period of 12 months beginning on 1 April.
      For levy imposed on dried tree fruit in a period of 12 months beginning on 1 October, the levy is payable, and returns are due, on 30 November in the next period of 12 months beginning on 1 October.
      For levy imposed on olives in a period of 12 months beginning on 1 October, the levy is payable, and returns are due, on 31 October in the next period of 12 months beginning on 1 October.
      Collection agent obligations
      There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of processing establishments, processors or exporting agents.
      Record‑keeping
      There are record‑keeping obligations.

Division 36—Agaricus mushrooms

36‑1  Obligations of levy payers

When Agaricus mushroom levy due and payable—general case
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on mushroom spawn that is purchased in a quarter in a financial year from a person who carries on operations in Australia; or
 (b) levy imposed on mushroom spawn that is purchased in a calendar month in a financial year from a person who carries on operations outside Australia but does not carry on any operations in Australia; or
 (c) levy imposed on mushroom spawn that is produced in a calendar month in a financial year;
where the levy payer does not hold an approval under clause 36‑4 for that year, this table has effect.

Agaricus mushroom levy
Item                    Matter                                                                                                                                                                       Rule