Tobacco Charges Assessment Act 1955 (REPEALED)

Part IV - Returns  

SECTION 13 (Repealed by 101 of 2006)  

13   Returns  
For the purposes of this Act:

(a) a broker who, during a period of 3 months ending on the last day of March, June, September or December in any year, sells tobacco leaf on behalf of another person to a manufacturer; and

(b) a person, other than a broker, who is liable to pay charge by reason of:

(i) a sale or purchase of tobacco leaf during such a period, not being a sale or purchase made through a broker; or

(ii) the appropriation, during such a period, of tobacco leaf for manufacturing purposes;

shall, not later than 21 days after the end of that period, furnish to the Commissioner, in a form approved by the Commissioner, a return showing particulars of all such sales, purchases or appropriations made by him during that period.