Wool Tax (Administration) Act 1964 (REPEALED)

Part VI - Certificates  

SECTION 21 (Repealed by 101 of 2006)   Certificates by wool-brokers  

(1)    
Where a wool-broker sells any wool by auction or by any other means, he shall, at or before the time at which the wool is delivered to the purchaser, give to the purchaser a certificate in accordance with a form approved by the Commissioner, signed by the wool-broker or a person authorized by him to sign certificates under this section, stating that the wool is wool that has been sold by the wool-broker.

(2)    
Where a wool-broker authorizes a person to sign certificates under this section, he shall forthwith notify the Commissioner of that fact and furnish to the Commissioner a specimen of the signature of the person so authorized.

(3)    
Where a wool-broker cancels the authority of a person to sign certificates under this section, he shall forthwith notify the Commissioner of that fact.

Penalty: $1,000.

(4)    
An offence under this section is an offence of strict liability.

Note:

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