12C   Requirement to notify authority if stock on land contrary to Part A return

If:

(a)  a person has lodged a Part A of an annual return (as referred to in clause 12A) that stated that no stock were or will be kept on the holding concerned at any time between 1 July of the previous year and 30 June of the year that the return was required to be lodged, and

(b)  after that lodgement but before that 30 June, stock were kept on that holding,

the person must inform the appropriate authority of the presence of those stock within 14 days of the stock’s arrival on the holding.

Maximum penalty: 10 penalty units.