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: 700868–701857

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 50—Melons

50‑1  Obligations of levy payers or charge payers

When melon levy due and payable
 (1) For the purposes of section 8 of the Act, for:
 (a) levy imposed on melons that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or
 (b) levy imposed on melons that are processed by or for the levy payer in a quarter in a financial year; or
 (c) levy imposed on melons that are sold by the levy payer by retail sale in a financial year;
this table has effect.

Melon levy
Item        Matter                                                                                                                                            Rule