11Person liable to pay tax

#### 11 Person liable to pay tax (1) Subject to section 12, tax in respect of shorn wool shall be paid: (a) in the case of wool sold by a wool‑broker—by the person on whose behalf the wool is sold; (b) in the case of wool purchased by a wool‑dealer from a person other than a wool‑broker—by the person from whom the wool‑dealer purchased the wool; (c) in the case of wool purchased by a manufacturer from a person other than a wool‑broker or a wool‑dealer—by the person from whom the manufacturer purchased the wool; (d) in the case of wool (not being wool purchased by the manufacturer) subjected by a manufacturer to a process of manufacture: (i) if the manufacturer is not the owner of the wool—by the owner of the wool; or (ii) in any other case—by the manufacturer; and (e) in the case of wool exported—by the exporter of the wool. (2) Where: (a) tax is imposed on shorn wool by a Wool Tax Act; and (b) as a result of the operation of subsection 4(4A) of the Wool Tax Act (No. 4) 1964 or subsection 4(4A) of the Wool Tax Act (No. 5) 1964, further tax is payable in respect of the wool under one of those Acts; the amount that a person is liable to pay in respect of the further tax imposed by an Act referred to in paragraph (b) is reduced by the amount of the tax referred to in paragraph (a).