CTHRepealedAct
Wool Tax (Administration) Act 1964
24Shorn wool not to be manufactured or exported unless certificate obtained
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#### 24 Shorn wool not to be manufactured or exported unless certificate obtained
(1) A person shall not:
(a) subject any shorn wool, other than wool purchased by him, to a process of manufacture; or
(b) export any shorn wool.
Penalty: $2,000.
(2) An offence under subsection (1) is an offence of strict liability.
> Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to the extent that the person’s actions were in pursuance of an arrangement with the Commissioner.
> Note: A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code.
(4) Paragraph (1)(a) does not apply if the person is in possession of a prescribed certificate, or a certificate of appraisement, in respect of the wool.
> Note: A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code.
(5) Paragraph (1)(b) does not apply if the person is in possession of a prescribed certificate in respect of the wool.
> Note: A defendant bears an evidential burden in relation to the matters in subsection (5), see subsection 13.3(3) of the Criminal Code.