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: 350335–351028

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 financial 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.

Division 22—Macropods

22‑1  Obligations of levy payers

When macropod processing levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on the processing of macropods in a calendar month in a financial year, this table has effect.

Macropod processing levy
Item                      Matter                             Rule