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: 622936–625495

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 calendar 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.

44‑4  Process for obtaining exemption from giving quarterly returns—charge payers
 (1) A person who is a charge payer for charge imposed on custard apples that are exported in a calendar year other than through an exporting agent 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 that exemption under section 10.
 (2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to custard apples and the calendar year will be less than $500.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

44‑5  Process for obtaining exemption from giving quarterly returns—collection agents
 (1) For the purposes of subclause 44‑2(3), a person is not required to give returns for quarters in the calendar 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 levy or charge is imposed on custard apples 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 custard apples and the calendar year will be less than $500.
Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 45—Dried tree fruit

45‑1  Obligations of levy payers

When dried tree fruit levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on dried tree fruit that is delivered to a packing house in a period of 12 months beginning on 1 October; or
 (b) levy imposed on dried tree fruit, where the tree fruit is dried at a packing house in a period of 12 months beginning on 1 October;