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: 1043711–1044601

3               For how long must the charge 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 charge is imposed

Note 1: 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.
Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 70‑2.

70‑2  Obligations of persons claiming charge exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if wine is produced in Australia and in a financial year is exported from Australia and the person who holds a licence under regulations under the Wine Australia Act 2013 for that export considers that an exemption from charge applies.

Record‑keeping
Item            Matter                                          Rule