Section 21 of the Act details the reporting requirements which includes as follows:
(a) the name of the artwork, if known:
(b) a brief description of the artwork:
(c) the resale value:
(d) the name of the artist, if known:
(e)the name and contact details of the persons liable under section 17 to pay the resale royalty, if known:
(f) any other information specified by the regulations.
If the GLAM gift shop assumes full liability for payment of the royalty, then RRA would not require the shop to report the name of the buyer, because liability will be discharged as soon as full payment is received by RRA.