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Wool Tax (Administration) Act 1964
No longer in force
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Administered by
Department of the Treasury
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C2004C00347
15 December 2001
-
13 September 2006
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Part I—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
4 Interpretation
4A Application of the Criminal Code
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Part II—Administration
5 Commissioner of Taxation to administer Act
7A Annual report
8 Officers to observe secrecy
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Part III—Liability to tax
9 Application of Act
10 Sale value
11 Person liable to pay tax
12 Liability of wool-broker, registered wool-dealer or manufacturer
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Part IV—Registration
13 Registration of wool-brokers
14 Registration of wool-dealers
15 Registration of manufacturers
16 Registration of exporters
16A Registration of carpet wool co-operatives and manufacturers of carpet yarn
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Part V—Appraisement
17 Establishment and registration of appraisement places
18 Cancellation of registration of appraisement places
19 Appraisement
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Part VI—Certificates
20 Certificate by Commissioner as to payment of, or exemption from, tax or previous tax
21 Certificates by wool-brokers
22 Certificates by wool-dealers
22A Certificates by registered carpet wool co-operatives and registered carpet yarn manufacturers
22B Certificates by wool-dealers regarding carpet wool
23 Wool scoured or carbonized
24 Shorn wool not to be manufactured or exported unless certificate obtained
25 Skin wool not to be manufactured or exported unless prescribed certificate obtained
26 Prescribed certificate to be furnished with wool
27 Obligations of ship’s agents
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Part VII—Returns
28 Returns by wool-brokers
29 Returns by wool-dealers
30 Returns by manufacturers
31 Returns by persons exporting wool in pursuance of arrangement
32 Returns by other persons exporting wool
33 Further returns
34 Commissioner to obtain information and evidence
35 Returns deemed to be made
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Part VIII—Collection and recovery of tax
36 Due date
38 Unpaid tax
39 Assessments
40 Default assessments
41 Notice of assessments
42 Date on which tax payable
43 Validity of assessment
43A Objections against assessments
44A Reduction of tax upon amendment of assessment
45 Refunds of tax
55 Evidence
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Part X—Penalty tax
60 Part to stop applying
61 Penalty for failure to furnish return etc.
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Part XII—Miscellaneous
86 Public officer of company
87 Agents or trustees
88 Person in receipt or control of money for non-resident
89 Books, accounts etc.
90 Access to books etc.
91 Appearance by Commissioner etc.
92 Notices
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93 Regulations
Notes to the STYLEREF ShortT \* MERGEFORMAT Wool Tax (Administration) Act 1964
