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: 997797–998495

3                  For dried grapes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?  (a) if the liable collection agent must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the sale occurred; or
                                                                                                                                                                           (b) if the liable collection agent must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year