Wool Tax (Administration) Act 1964
4Interpretation
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4 Interpretation
(1) In this Act and in any Wool Tax Act, unless the contrary intention appears:
agent includes a person who in Australia has the management or control of the business of a person outside Australia, and a person declared by the Commissioner to be an agent or the sole agent for another person for the purposes of this Act.
appraisement place means a place established or registered under this Act as an appraisement place.
auction means an auction conducted by a wool‑broker in the course of his business.
carpet wool means:
(a) a quantity of shorn wool not less than one bale in relation to which a registered laboratory has, prior to the sale of the wool, issued a certificate stating the thickness of the wool, the thickness so stated being not less than 32.0 microns; or
(b) shorn wool that is purchased, otherwise than at auction, by a registered carpet wool co‑operative or a registered carpet yarn manufacturer for use exclusively in the manufacture of carpet yarn; or
(c) shorn wool that is purchased, otherwise than at auction, by a registered wool‑dealer for sale to a registered carpet wool co‑operative or to a registered carpet yarn manufacturer.
certificate of appraisement means a certificate given in pursuance of section 19.
company includes any body or association, corporate or unincorporate, but does not include a partnership.
Deputy Commissioner means a Deputy Commissioner of Taxation.
general interest charge means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953.
liquidator means a person who, whether or not appointed as liquidator, is the person required by law to carry out the winding‑up of a company.
manufacturer means a person who subjects wool to a process other than scouring, carbonizing or fellmongering, and manufacture and manufactured have corresponding meanings.
non‑resident means a person who is not a resident of Australia.
officer means a person appointed or engaged under the Public Service Act 1999.
officer of the Australian Wool Board means a person employed by the Australian Wool Board or performing on behalf of the Australian Wool Board a duty or function under or for the purposes of this Act or the regulations.