Wool Tax (Administration) Act 1964 (REPEALED)

Part I - Preliminary  

SECTION 4 (Repealed by 101 of 2006)   Interpretation  

(1)    
In this Act and in any Wool Tax Act , unless the contrary intention appears:

agent
includes a person who in Australia has the management or control of the business of a person outside Australia, and a person declared by the Commissioner to be an agent or the sole agent for another person for the purposes of this Act.

appraisement place
means a place established or registered under this Act as an appraisement place.

auction
means an auction conducted by a wool-broker in the course of his business.

carpet wool
means:

(a) a quantity of shorn wool not less than one bale in relation to which a registered laboratory has, prior to the sale of the wool, issued a certificate stating the thickness of the wool, the thickness so stated being not less than 32.0 microns; or

(b) shorn wool that is purchased, otherwise than at auction, by a registered carpet wool co-operative or a registered carpet yarn manufacturer for use exclusively in the manufacture of carpet yarn; or

(c) shorn wool that is purchased, otherwise than at auction, by a registered wool-dealer for sale to a registered carpet wool co-operative or to a registered carpet yarn manufacturer.

certificate of appraisement
means a certificate given in pursuance of section 19.

company
includes any body or association, corporate or unincorporate, but does not include a partnership.

Deputy Commissioner
means a Deputy Commissioner of Taxation.

general interest charge
means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

liquidator
means a person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company.

manufacturer
means a person who subjects wool to a process other than scouring, carbonizing or fellmongering, and manufacture and manufactured have corresponding meanings.

non-resident
means a person who is not a resident of Australia.

officer
means a person appointed or engaged under the Public Service Act 1999 .

officer of the Australian Wool Board
means a person employed by the Australian Wool Board or performing on behalf of the Australian Wool Board a duty or function under or for the purposes of this Act or the regulations.

person
includes a company.

prescribed certificate
means:

(a) in relation to shorn wool:

(i) a certificate given by the Commissioner under subsection 20(1);

(ii) a certificate given by a wool-broker under subsection 21(1); or

(iii) a certificate given by a wool-dealer under subsection 22(1); or

(b) in relation to skin wool:

(i) a certificate given by the Commissioner under subsection 20(2);

(ii) a certificate given by a wool-broker under subsection 21(1); or

(iii) a certificate given by a wool-dealer under subsection 22(1).

previous tax
means tax imposed by a repealed Wool Tax Act .

registered carpet wool co-operative
means an organisation or body registered under section 16A as a carpet wool co-operative.

registered carpet yarn manufacturer
means a person registered under section 16A as a carpet yarn manufacturer.

registered laboratory
has the same meaning as in Part 10 of the Australian Wool Corporation Act 1991 .

registered wool-dealer
means a person who is registered by the Commissioner as a wool-dealer under section 14 .

repealed Wool Tax Act
means the Wool Tax Act (No. 1) 1957 or that Act as amended, or the Wool Tax Act (No. 2) 1957 or that Act as amended.

Second Commissioner
means a Second Commissioner of Taxation.

ship's agent
, in relation to a ship that is employed in trading or going between a place or places in Australia and a place or places outside Australia, means the owner or charterer, or a person acting on behalf of the owner or charterer, of the ship.

shorn wool
means sheep's wool or lambs' wool that:

(a) has been obtained by shearing; and

(b) has not been subjected to any process other than scouring or carbonizing.

skin wool
means sheep's wool or lambs' wool that:

(a) has been obtained otherwise than by shearing; and

(b) has not been subjected to any process other than scouring or carbonizing.

tax
means tax imposed by a Wool Tax Act .

the Australian Wool Board
means the Australian Wool Board established by the Wool Industry Act 1962-1964 .

the Commissioner
means the Commissioner of Taxation.

this Act
includes Part IVC of the Taxation Administration Act 1953 , insofar as that Part relates to this Act.

Tribunal
means the Administrative Appeals Tribunal.

trustee
, in addition to a person appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes:

(a) an executor, administrator, guardian, committee, receiver or liquidator; and

(b) a person having or taking upon himself the administration or control of wool affected by an express or implied trust, or acting in a fiduciary capacity, or having the possession, control or management of wool beneficially owned by a person under a legal or other disability.

wool
means shorn wool or skin wool.

wool-broker
means a person who carries on business as a wool-selling broker;

Wool Tax Act
means the Wool Tax Act (No. 1) 1964 , the Wool Tax Act (No. 2) 1964 , the Wool Tax Act (No. 3) 1964 , the Wool Tax Act (No. 4) 1964 or the Wool Act (No. 5) 1964 .

(2)    
Where a provision of this Act is expressed to operate for the purposes of this Act, the provision also operates for the purposes of any Wool Tax Act .

(3)    
For the purposes of this Act, when wool is placed on board a ship at a place in Australia for shipment to a place outside Australia:

(a) the wool shall be deemed to be exported; and

(b) the owner of the wool at the time at which it is placed on board the ship, or, if another person acting on behalf of the owner arranged with the ship's agent for the shipment of the wool, that other person, shall be deemed to be the exporter of the wool.

(4)    
Subsection (3) does not affect the meaning, for the purposes of this Act, that the words export , exported or exporter have in relation to the transport of wool from a place in Australia to a place outside Australia otherwise than by ship.

(5)    
For the purposes of this Act (other than Part IX):

(a) the Australian Capital Territory shall be deemed to be part of the State of New South Wales; and

(b) the Northern Territory of Australia shall be deemed to be a State.

(6)    
Wool is not to be taken to be purchased for use exclusively in the manufacture of carpet yarn unless the purchaser has given to the seller, at or before the time of purchase, a certificate signed by or on behalf of the purchaser stating either:

(a) that the wool is purchased for use exclusively in the manufacture of carpet yarn; or

(b) that the wool is purchased exclusively for processing for use in the manufacture of carpet yarn.

(7)    
Wool purchased by a wool-dealer is not to be taken to be purchased for sale to a registered carpet wool co-operative or to a registered carpet yarn manufacturer unless the wool-dealer has given to the seller, at or before the time of purchase, a certificate signed by or on behalf of the wool-dealer stating that the wool is purchased for sale to a registered carpet wool co-operative or to a registered carpet yarn manufacturer.

(8)    
Where two or more certificates have been issued by a registered laboratory in relation to wool, the reference in paragraph (a) of the definition of carpet wool in subsection (1) is to the last such certificate stating the thickness of the wool that was issued prior to the sale of the wool.

(9)    
Where:

(a) wool becomes carpet wool for the purposes of this Act because of the operation of paragraph (b) or (c) of the definition of carpet wool in subsection (1); and

(b) either:

(i) the wool is subjected to a process of manufacture for the purpose of the manufacture of goods other than carpet or carpet yarn; or

(ii) the wool is exported from Australia;

the wool is taken to have ceased to be carpet wool for the purposes of this Act immediately before it was subjected to the process of manufacture or was exported, as the case may be.