10What records must be kept

10 What records must be kept

 (1) The proprietor of a processing establishment must keep records showing, in respect of each levy year:

 (a) the details mentioned in subclause (2) for each producer of dried fruit from whom dried fruit was received at the establishment for processing; and

 (b) the quantity of each kind of dried fruit received at the establishment from each producer on each day; and

 (c) the quantity of each kind of dried fruit received each month at the establishment from each producer; and

 (d) the amount of levy payable for each kind of dried fruit; and

 (e) the amount of levy paid by the proprietor for each kind of dried fruit.

 (2) For paragraph (1) (a), the details are:

 (a) the producer’s full name; and

 (b) the producer’s business or residential address (not the address of a post office box or post office bag); and

 (c) the producer’s ABN, if any; and

 (d) if the producer is a company and does not have an ABN — its ACN.

[2] Schedule 19, clause 2, definition of value

value means value as worked out in accordance with subclause 2 (2) of Schedule 12 to the Excise Levies Regulations.

[3] Schedule 19, subclause 8 (1)

omit

subclause 5 (3)

subclause 5 (4)

[4] Schedules 20 and 21