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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act sets up the legal framework for taxing wool grown and shorn in Australia. Think of it as the rulebook that sits alongside a separate, shorter Act (the Wool Tax Act 1936) which actually sets the tax rate — this Act handles everything else: who administers the tax, who must pay it, how it's collected, and what happens if people don't comply.
Administration The Commissioner of Taxation (the head of the ATO's predecessor) runs the show, with powers delegated down to a Second Commissioner and Deputy Commissioners. Officers must swear a secrecy oath before they start work and face penalties for leaking taxpayer information.
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Direct links to the current provisions in Wool Tax Assessment Act 1936.
Zoe has indexed the source text for search and analysis. Use the official register for the original document and download formats.
View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Who pays and when
Returns and records Brokers and dealers must file regular returns. The Commissioner can demand extra information from anyone, including requiring people to attend and give evidence under oath.
If you try to leave Australia Before you board a ship or aircraft, you may need a certificate from the Commissioner confirming your tax is either not owed or has been arranged. Carriers who let you travel without this certificate are personally on the hook for your unpaid tax.
Penalties for non-compliance Fines apply for: failing to lodge returns, lodging false returns, obstructing tax officers, and a range of other breaches. Courts can also order offenders to actually do the thing they refused to do.
In 1936, the wool industry was one of Australia's most important economic sectors. This Act was the government's mechanism to levy a tax on that industry — likely to fund wool promotion and research (via "the Board" under the Wool Publicity and Research Act 1936). It established a comprehensive collection machinery that placed the practical burden of collection on brokers and dealers rather than individual farmers, making it easier to administer.