105Record‑keeping requirements for levy payers

105  Record‑keeping requirements for levy payers  (1) If levy is payable under paragraph 89(1)(a) or (c) on the sale of a leviable milk product, the purchaser of the product must:  (a) keep a record of the sale; and  (b) retain that record for at least 5 years after the sale.  (2) If levy is payable under paragraph 89(1)(b) on the retail sale of a leviable milk product, the retail seller must:  (a) keep a record of the sale; and  (b) retain that record for at least 5 years after the sale.  (3) If levy is payable under paragraph 89(1)(d) on the relevant application to a person’s own use of a leviable milk product, the person must:  (a) keep a record of that relevant application; and  (b) retain that record for at least 5 years after the completion of the relevant application.  (4) A record kept under this clause must be:  (a) in English, or readily accessible and easily convertible into English; and  (b) such as to enable the person’s liability for levy to be readily ascertained.  (5) However, it is not necessary for a person to retain records under this clause if:  (a) the Secretary notifies the person that the person does not need to retain the records; or  (b) the person is a company that has been finally dissolved.  (6) A person is guilty of an offence if:  (a) the person is subject to a requirement to keep or retain a record under this clause; and Penalty for contravention of this subclause:  30 penalty units.