Wool Tax (Administration) Act 1964 (REPEALED)
A wool-dealer who purchases any shorn wool shall, unless he is in possession of a prescribed certificate in respect of the wool, furnish to the Commissioner in the prescribed manner, within 21 days after the end of the month in which the wool was purchased, a return of that wool in accordance with a form approved by the Commissioner and containing such particulars as are specified in the form.
(2)
A wool-dealer who furnishes a return under subsection (1) in relation to wool purchased on or after 1 July 1993 must, not later than the time at which the return is furnished, give the Commissioner, in accordance with the regulations, such particulars relating to the purchase of the wool and the person from whom the wool was purchased as are prescribed.
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