Commonwealth Numbered Regulations

1994 No. 373 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CUSTARD APPLES) REGULATIONS - REG 16

16. (1) The following persons must, in relation to a levy year, keep records
setting out the matters referred to in subregulation (2):

   (a)  a grower;

   (b)  a person referred to in regulation 13. Penalty: 10 penalty units.

(2) Records must set out the following matters:

   (a)  the quantities, in kilograms, of custard apples bought, sold (by
        retail sale or otherwise) or exported;

   (b)  the amount of levy and export charge payable on the quantities;

   (c)  the amount of levy and charge paid on the quantities;

   (d)  the name and business or residential address of each:

        (i)    person to whom a person referred to in subregulation (1) sold
               custard apples, other than by retail sale; and

        (ii)   person to whom the person exported custard apples; and

        (iii)  person from whom the person bought custard apples;

   (e)  the total quantity, in kilograms, of custard apples:

        (i)    sold to each person referred to in subparagraph (d) (i); and

        (ii)   exported to each person referred to in subparagraph (d) (ii);
               and

        (iii)  bought from each person referred to in subparagraph (d) (iii).

(3) A person must keep the records for 5 years after the last day for lodging
a return for the custard apples. Penalty: 10 penalty units.