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 commits an offence if: (a) the person is subject to a requirement to keep or retain a record under this clause; and (b) the person engages in conduct; and (c) the person’s conduct contravenes the requirement. Penalty for contravention of this subclause: 30 penalty units. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.