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: 852113–853877

3            For potatoes processed at a processing establishment in Australia, when is the levy due and payable?                                                (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:
                                                                                                                                                                 (i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or
                                                                                                                                                                 (ii) if the levy payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year; or
                                                                                                                                                                 (b) if the quarter is later than the threshold quarter in the calendar year:
                                                                                                                                                                 (i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or
                                                                                                                                                                 (ii) if the levy payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year