122Records of transported stock statements to be retained

122 Records of transported stock statements to be retained

122 Records of transported stock statements to be retained

(1) An owner of stock who completes a transported stock statement under section 120 (1) in relation to stock that the owner transports by a vehicle must retain the statement for at least 2 years after the day on which the transportation ends.

(2) An owner of stock who provides another person with a transported stock statement under section 120 (2) or 121 (1) must retain a copy of the statement for at least 2 years after the day on which the transportation ends.

(3) A person in charge of a vehicle who is provided with a transported stock statement under section 120 (2) must retain the statement for at least 2 years after the day the transportation ends.

(4) A consignee who is provided with a transported stock statement under section 121 must retain the statement for at least 2 years after the day on which it is provided.

Maximum penalty—20 penalty units.