Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998 - REG 22

  (1)   A person must retain records for a quarter or levy year:

  (a)   for 5 years after the last day for giving the Secretary a return for the quarter or levy year, if the person gives the Secretary such a return within the time allowed by this Part to do so; or

  (b)   in any other case--for 5 years after the day on which a return for the quarter or levy year is actually given to the Secretary.

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 .