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: 310559–311389

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 in which the goat fibre is sold

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.

17‑3  Obligations of persons claiming levy exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if goat fibre is harvested from a live goat in Australia and in a calendar year the goat fibre is sold, or used in the production of other goods, by the person who owns the goat fibre immediately after it is harvested and the person considers that an exemption from levy applies.

Record‑keeping
Item            Matter                                          Rule