Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3:p1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 458875–461520

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.

33‑4  Process for obtaining exemption from giving quarterly returns—charge payers
 (1) A person who is a charge payer for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs exported from Australia in a financial year is not required to give returns for quarters in the year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (b) the person applies before the end of the first quarter in the year in which such charge is imposed; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the sum of the following amounts that the person will pay, or will be likely to pay, in relation to logs and the financial year will be less than $1,000:
 (a) the charge;
 (b) levy under Division 32 of Part 2‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy).
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

33‑5  Process for obtaining exemption from giving quarterly returns—collection agents
 (1) For the purposes of subclause 33‑2(3), the person who is the exporting agent is not required to give returns for quarters in the financial year if:
 (a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and
 (b) the person applies before the end of the first quarter in the year in which charge is imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs where the person is liable to pay an equivalent amount; and
 (c) the Secretary grants the exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to such logs and the financial year will be less than $1,000.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 34—Forest products import charge

34‑1  Obligations of charge payers

When forest products import charge due and payable
 (1) For the purposes of section 8 of the Act, for charge imposed