94ARecords of sales and purchases

94A Records of sales and purchases

S. 94A(1) amended by No. 89/2001 s. 14(1).

(1) An approved agent or a person who carries on business as a stock and station agent, an abattoir operator, a feedlot operator, a cattle scale operator, a calf dealer or any other prescribed business dealing with the selling of livestock or the carcases of livestock who sells, as agent for another person, any livestock of a prescribed species or class must ensure that the prescribed particulars about the livestock sold are—

(a) recorded; and

(b) supplied to the person who purchased the livestock if that person is a prescribed purchaser or of a prescribed class of purchasers; and

(c) made available for inspection by an inspector during the period of 7 years after the date of the sale.

S. 94A(2) amended by No. 89/2001 s. 14(2)(a)–(c).

(2) An approved agent or a person who carries on business as an abattoir operator, knackery, saleyard operator, a stock and station agent or any other prescribed business that involves the purchasing of livestock who purchases any livestock of a prescribed species or class must ensure that the prescribed particulars about the livestock purchased are—

(a) recorded; and

(b) supplied to the person who sold the livestock if that person is a prescribed seller or of a prescribed class of sellers; and

(c) made available for inspection by an inspector during the period of 7 years after the date of the sale or purchase.

Note to s. 94A inserted by No. 13/2013 s. 32(2).

Section 130B of the Taxation Administration Act 1997 applies to an offence against subsection (1) or (2).

S. 94B inserted by No. 89/2001 s. 15.