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: 236767–237933

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 calendar year 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.

12‑7  Application provisions
 (1) This Subdivision applies in relation to levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed only if the rate of the levy on the disposal is greater than nil.
 (2) This Subdivision applies in relation to levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of worm treatment only if the rate of the levy on the disposal is greater than nil.

Division 13—Pigs

13‑1  Obligations of levy payers

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

Pig slaughter levy
Item                Matter                             Rule