31Who must lodge monthly return

31 Who must lodge monthly return

(1) An exporting agent who exports cattle in a month must lodge a return for the month.

(2) A producer who exports cattle, other than cattle for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.

(3) A buying agent, selling agent or first purchaser who buys or sells cattle in a month must lodge a return for the month.

(4) A processor who slaughters cattle, or to whom cattle are delivered, or on whose behalf cattle are slaughtered by, or delivered to, another processor, in a month must lodge a return for the month.