15What records must be kept by producers

15 What records must be kept by producers

(1) A producer who is required to lodge an annual return for cattle transactions completed in a levy year must keep the following records in respect of that levy year: (a) the personal details of each person to whom the cattle mentioned in the return were sold or delivered; (b) details of each sale or delivery; (c) a copy of the return; (d) the information mentioned in paragraphs 14(2)(a) and (b) and subclauses 14(3), (4) and (5) of this Schedule.

Penalty: 10 penalty units.

(2) If a producer who is required to lodge a return for a levy year sells or delivers cattle to a related company in that levy year, the producer must keep the following records in respect of that levy year: (a) the personal details of each person to whom the cattle mentioned in the return were sold; (b) how many bobby calves were sold or delivered to the company; (c) how many lot‑fed cattle were sold or delivered to the company; (d) how many other cattle were sold or delivered to the company.

Penalty: 10 penalty units.

(3) An offence under subclause (1) or (2) is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: For offences in relation to how long records must be kept, see regulation 12.