Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION REGULATIONS 1991 - REG 12

  (1)   A person who is, or was, required to keep records for a commodity under a Schedule   or Part   of a Schedule   must keep the records for 5 years after the later of:

  (a)   the last day for lodging a return for the commodity; or

  (b)   the day that the return was lodged.

Penalty:   10 penalty units.

  (2)   An offence under subregulation   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .