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: 1075154–1075782

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.

Division 75—Turf

75‑1  Obligations of levy payers or charge payers

When turf levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on turf that is sold by the levy payer in a quarter in a financial year, this table has effect.

Turf levy
Item       Matter                             Rule