© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These Regulations set out how the Wool (Contributory Charge) Assessment Act 1945 is to be administered: who must register (brokers, manufacturers, exporters), the standard forms and timing for returns, how and where the contributory charge is to be paid, and the enforcement steps (penalties, certificates, prosecutions and securities). The Commissioner (and authorised deputies, Sub‑Collectors of Customs or Postmasters at ports) is given practical decision‑making and procedural discretion. Wool brokers, manufacturers, exporters and processors must comply with filing, payment, signature and security rules or face civil and criminal remedies.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Wool (Contributory Charge) Assessment Regulations.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1946. No. 108.
___________
REGULATIONS UNDER THE WOOL (CONTRIBUTORY CHARGE) ASSESSMENT ACT 1945.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Wool (Contributory Charge) Assessment Act 1945.
Dated this twenty-eighth day of June, 1946.
HENRY
Governor-General.
By His Royal Highness’s Command,
J. B. CHIFLEY
Treasurer.
_____________
WOOL (CONTRIBUTORY CHARGE) ASSESSMENT REGULATIONS.*
Part I.—Preliminary.
Citation and commencement.
1.—(1.) These Regulations may be cited as the Wool (Contributory Charge) Assessment Regulations.
(2.) These Regulations shall come into operation on the first day of July, 1946.
Parts.
Part I.—Preliminary.
Part II.—Registration.
Part III.—Returns and Information.
Part IV.—Payment of the Charge.
Part V.—Legal Proceedings and Prosecutions.
Part VI.—Securities.
Part VII.—Miscellaneous.
Definitions.
3.—(1.) In these Regulations, unless the contrary intention appears—
“charge” includes further charge;
“registered person” means any broker, manufacturer or exporter who is registered in accordance with Part II. of these Regulations;
“the Act” means the Wool (Contributory Charge) Assessment Act 1945;
“the Schedule” means the Schedule to these Regulations.
________________________________________________________________________
* Notified in the Commonwealth Gazette on 28th June, 1946.
3640.—Price 1s.
(2.) In these Regulations, unless the contrary intention appears, any reference to a regulation shall be read as a reference to a regulation contained in these Regulations, and any reference to a Form shall be read as a reference to a Form contained in the Schedule to these Regulations.
(3.) Any reference in regulations 8, 12, 18, 19, 20, 23 and 24 to the Commissioner or a Deputy Commissioner shall be deemed to include a reference to the Sub-Collector of Customs or Postmaster at a port at which there is not an office of a Deputy Commissioner.
Territories, &c.
(a) the Australian Capital Territory shall be deemed to be part of the Stale of New South Wales;
(b) the Northern Territory of Australia shall be deemed to be a separate State; and
(c) the town of Albury shall be deemed to be in the State of Victoria.
Part II. —Registration.
Applications.
Where applications to be lodged.
Issue of certificate of registration.
7.—(1.) The Commissioner, or a person authorized in writing by the Commissioner to issue such certificates, may issue to any person who has made application for registration in accordance with this Part a certificate or certificates of registration in accordance with Form 9.
(2.) A certificate of registration shall remain in force until cancelled by the Commissioner.
Part III.— Returns and Information.
Forms of and times for certain returns.
8.—(1.) A return required to be furnished to the Commissioner in pursuance of section 19 of the Act by a broker in respect of any wool sold by him, at auction or otherwise, shall be in accordance with Form 1, and shall be furnished, in duplicate, within fifteen days after the close of the month in which the wool is sold.
(2.) A return required to be furnished to the Commissioner in pursuance of section 20 of the Act by a manufacturer shall be in accordance with Form 2, and shall be furnished, in duplicate, together with any relevant certificates of appraisement, within fifteen days after the close of the month in which the wool is purchased or subjected to a process or treatment of manufacture.
Returns by exporters.
When return deemed to be furnished.
Substantially similar forms.
Place for furnishing returns.
(a) in the case of a return by a broker—at the office of the Deputy Commissioner for the State in which the wool is sold;
(b) in the case of a return by a manufacturer—at the office of the Deputy Commissioner for the State in which he carries on the business in which the wool has been, or is intended to be, used; and
(c) in the case of a return by an exporter—at the office of the Deputy Commissioner for the State from a port in which the wool is intended to be exported.
Persons to take necessary steps for due lodging.
Persons to take necessary steps to furnish information.
(a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the information is required to be furnished; and
(b) shall be deemed not to have furnished the Commissioner with that information unless and until the information has been received by the Commissioner at the place at which the information is required to be furnished.
Allowance to person required to attend and give evidence.
Commissioner or a person authorized by him, there may be allowed to that person the sum, not exceeding in any case One pound per diem actually and necessarily lost by him by reason of his attendance, and in addition (if he resides more than four miles from the place at which he is required to attend), such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.
Annotations on returns.
16.— (1.) The Commissioner may cause or permit any officer to make on any return such marks, figures and annotations as he thinks fit.
(2.) The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.
Part IV.—Payment of the Charge.
Where charge payable.
Provided that where wool is shipped for export at a port at which there is not an office of a Deputy Commissioner, payment of the charge in respect of that wool may be made to the Sub-Collector of Customs stationed at, or controlling, the port or, if there is no such Sub-Collector, to the Postmaster at the port.
How charge may be paid.
(a) delivery of cash, bank notes or cheques at the office of the Deputy Commissioner;
(b) remitting the charge to the Deputy Commissioner by bank draft or cheque, or by money order or postal note payable in the city to which the remittance is sent; or
(c) depositing the net amount of the charge to the credit of the Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
Post Office to be agent of remitter.
Payment by cheque.
Receipts to be issued.
Part payment of charge not to be accepted.
Postage to be prepaid.
Deficient postage.
Part V.—Legal Proceedings and Prosecutions.
Certificate as to failure to furnish a return.
Certificate as to failure to furnish information.
(a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with the information; and
(b) that the defendant failed or neglected duly to furnish the Commissioner with the information as and when required by the Commissioner,
shall be prima facie evidence of the facts so certified.
Certificate as to service of notice of assessment.
(a) the person named in the certificate is a person liable to pay the charge;
(b) an assessment of the charge was duly made against him;
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was duly served on him by post; and
(e) the sum named in the certificate was, at the date of the certificate, due by him to the King on behalf of the Commonwealth in respect of the charge;
shall be prima facie evidence of the facts stated in the certificate.
Certificate as to amount of charge due.
(a) the sum stated in the certificate was, at the date of the certificate, due by any person to the King on behalf of the Commonwealth in respect of the charge;
(b) that a demand was made upon that person for payment of the amount stated therein and that the demand was not complied with, or was only partly complied with to the extent stated in the certificate; and
(c) that the conditions of the security have not been complied with,
shall be prima facie evidence of the facts stated in the certificate.
Evidence by affidavit.
Defendant to have right of trial in High or State Court.
30.—(1.) The election which may be exercised by a defendant in pursuance of section 56 of the Act may be exercised by serving on the Commissioner (or the Deputy Commissioner, if the prosecution has been instituted by a Deputy Commissioner), and filing in the court in which the prosecution was instituted, a notice in accordance with Form 6.
(2.) The Commissioner shall exercise his option under section 56 of the Act by serving on the defendant, and filing in the court in which the prosecution was instituted, a notice specifying the court to which the case is to be removed.
(3.) The proper officer of the court in which the prosecution was instituted shall, forthwith after the Commissioner has exercised his option in accordance with sub-regulation (2). of this regulation, forward all documents relating to the prosecution to the court to which the prosecution is to be removed.
Where prosecution may be instituted.
(a) failing or neglecting duly to furnish a return;
(b) failing or neglecting to furnish the Commissioner with any information required by the Commissioner in pursuance of section 22 of the Act; or
(c) making or delivering a return which is false in any particular, or making a false answer, whether orally or in writing,
may, at the option of the prosecutor, be instituted either—
(i) in a Court of Summary Jurisdiction having jurisdiction at the place where, under these Regulations, the return or information is to be furnished; or
(ii) in a Court of Summary Jurisdiction having jurisdiction at or nearest to the usual or last-known place of business or abode of the defendant.
Part VI.—Securities.
Securities.
32.—(1.) In any case where, in the opinion of the Commissioner, it is necessary fo
This is an opening excerpt, not the complete document.