73Agents’ and first purchasers’ returns

73 Agents’ and first purchasers’ returns

(1) A buying agent, selling agent or first purchaser who is required to lodge a return for live‑stock transactions completed in a month must include in the return details of:

(a) how many sheep were bought or sold in the month; and

(b) how many lambs were bought or sold in the month; and

(c) how many goats were bought or sold in the month; and

(d) how many sheep on which levy is not payable were bought or sold in the month; and

(e) how many lambs on which levy is not payable were bought or sold in the month; and

(f) how many goats on which levy is not payable were bought or sold in the month; and

(g) how many leviable sheep were bought or sold in the month; and

(ga) for leviable sheep that were involved in a sale — either the sale price per head of the leviable sheet, or a statement that a sale price was not allotted to the sheep; and

(h) how many leviable lambs were bought or sold in the month; and

(ha) for leviable lambs that were involved in a sale — either the sale price per head of the leviable lambs, or a statement that a sale price was not allotted to the lambs; and

(i) how many leviable goats were bought or sold in the month; and