12Liability of wool‑broker, registered wool‑dealer or manufacturer

#### 12 Liability of wool‑broker, registered wool‑dealer or manufacturer (1) Where: (a) a wool‑broker, on behalf of another person, sells shorn wool by auction or by any other means; (b) a wool‑dealer or a manufacturer purchases shorn wool from another person; or (c) a manufacturer subjects shorn wool owned by another person to a process of manufacture; the wool‑broker, wool‑dealer or manufacturer, as the case may be, is liable to pay, and shall pay, to the Commissioner, the tax (if any) in respect of that wool and may: (d) recover from that other person an amount equal to the tax in respect of that wool; or (e) for the purpose of payment of the tax in respect of that wool, retain so much of any amount that is payable to any person in respect of that wool as is equal to the amount of the tax. (2) Where a person who exports shorn wool owned by another person pays any tax in respect of that wool, the first‑mentioned person may: (a) recover from that other person an amount equal to the tax in respect of that wool; or (b) for the purpose of payment of the tax in respect of that wool, retain so much of any amount that is payable to any person in respect of that wool as is equal to the amount of the tax. (3) In paragraphs (1)(d) and (e) and in paragraphs (2)(a) and (b), tax does not include additional tax payable in pursuance of this Act.