Wool Tax (Administration) Act 1964 (REPEALED)

Part IV - Registration  

SECTION 15 (Repealed by 101 of 2006)   Registration of manufacturers  

(1)    
A person who subjects shorn wool:

(a) produced by the person;

(b) purchased by the person from a person other than a wool-broker or wool-dealer; or

(c) owned by another person (not being a manufacturer or wool-dealer);

to a process of manufacture without being registered under this section as a manufacturer in respect of the State in which the shorn wool is subjected to the process of manufacture is, in respect of each day on which the person so subjects such shorn wool to the process of manufacture (including the day of a conviction of an offence against this subsection or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.

(1A)    
An offence under subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

(2)    
An application for registration as a manufacturer in respect of a State shall be in writing in accordance with a form approved by the Commissioner and shall be made in the prescribed manner.

(3)    
On receipt of the application, the Commissioner shall forthwith register the applicant as a manufacturer in respect of that State by entering the name of the applicant in a register to be kept by the Commissioner for the purpose and shall give notice of the registration to the applicant.

(4)    
Where a person who is registered as a manufacturer in respect of a State dies or, being a company, is wound-up, the person thereupon ceases to be registered as a manufacturer in respect of that State and the Commissioner shall, upon being notified of the death or winding-up, remove the name of the person from the register.

(5)    
Where a person who is registered as a manufacturer in respect of a State applies in writing to the Commissioner in the prescribed manner for the cancellation of his registration as a manufacturer in respect of that State, the Commissioner shall, forthwith upon receipt of the application, cancel the registration of the person as a manufacturer in respect of that State by removing the name of the person from the register and shall give notice of the cancellation to the person.