CTHRepealedLegislation
Primary Industries Levies and Charges Collection Regulations 1991
12How long must records be kept
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12 How long must records be kept
(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.