CTHRepealedAct
Wool Tax (Administration) Act 1964
27Obligations of ship’s agents
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#### 27 Obligations of ship’s agents
(1) A ship’s agent shall not cause or permit any wool to be placed on board a ship at a place in Australia for shipment to a place outside Australia:
(a) given by the Commissioner under subsection 20(1) or (2);
(b) in the case of wool received directly from the store of a wool‑broker—given by that wool‑broker under subsection 21(1); or
(c) in the case of wool received directly from the store of a wool‑dealer—given by that wool‑dealer under subsection 22(1).
(1A) Subsection (1) does not apply to the extent that the person is in possession of a certificate in respect of the wool.
> Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code.
(2) Where a certificate referred to in this section is furnished to a ship’s agent, the ship’s agent shall retain possession of the certificate for a period of 5 years after it was furnished to him and shall produce it for inspection at any time during that period when so required by a person authorized by the Commissioner to have access to such certificates.
Penalty: $1,000.
(3) An offence under this section is an offence of strict liability.
> Note: For strict liability, see section 6.1 of the Criminal Code.