CTHRepealedAct
Wool Tax (Administration) Act 1964
22Certificates by wool‑dealers
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#### 22 Certificates by wool‑dealers
(1) Where a wool‑dealer:
(a) sells any wool;
(b) sends any wool to a manufacturer for processing; or
(c) exports any wool;
he shall, at or before the time at which the wool is delivered to the purchaser, manufacturer or ship’s agent, as the case may be, give to that person a certificate in accordance with a form approved by the Commissioner, signed by the wool‑dealer or a person authorized by him to sign certificates under this section, stating that the wool is wool that has been purchased by the wool‑dealer.
(2) Where a wool‑dealer authorizes a person to sign certificates under this section, he shall forthwith notify the Commissioner of that fact and furnish to the Commissioner a specimen of the signature of the person so authorized.
(3) Where a wool‑dealer cancels the authority of a person to sign certificates under this section, he shall forthwith notify the Commissioner of that fact.
Penalty: $1,000.
(4) An offence under this section is an offence of strict liability.
> Note: For strict liability, see section 6.1 of the Criminal Code.