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: 311624–312507

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.

Division 18—Wool

18‑1  Obligations of levy payers or charge payers

When wool levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on wool that is sold by the levy payer in a calendar month in a financial year; or
 (b) levy imposed on wool that is used by the levy payer in a calendar month in a financial year in the production of other goods;
this table has effect.

Wool levy
Item       Matter                                                                                                                                          Rule