Section 21B of the Prevention of Cruelty to Animals Act 1979 (NSW) is Tail Nickingand is extracted below.
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21B Tail nicking prohibited
A person who cuts the tail of a horse with the intention of causing the horse to carry the tail high is guilty of an offence.
Maximum penalty: 250 penalty units in the case of a corporation and 50 penalty units or imprisonment for 6 months, or both, in the case of an individual.