Wool Tax (Administration) Act 1964 (REPEALED)

Part VI - Certificates  

SECTION 22 (Repealed by 101 of 2006)   Certificates by wool-dealers  

(1)    
Where a wool-dealer:

(a) sells any wool;

(b) sends any wool to a manufacturer for processing; or

(c) exports any wool;

he shall, at or before the time at which the wool is delivered to the purchaser, manufacturer or ship's agent, as the case may be, give to that person a certificate in accordance with a form approved by the Commissioner, signed by the wool-dealer or a person authorized by him to sign certificates under this section, stating that the wool is wool that has been purchased by the wool-dealer.

(2)    
Where a wool-dealer 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-dealer 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 .