Wool Tax (Administration) Act 1964 (REPEALED)

Part VII - Returns  

SECTION 30 (Repealed by 101 of 2006)   Returns by manufacturers  

(1)    
A manufacturer who:

(a) purchases any shorn wool; or

(b) subjects any shorn wool to a process of manufacture;

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 or subjected to that process by him, a return of that wool in accordance with a form approved by the Commissioner and containing such particulars as are specified in the form, together with any relevant certificates of appraisement.

(2)    
A manufacturer who furnishes a return under subsection (1) in relation to shorn wool purchased, or subjected to a process of manufacture, by the manufacturer 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:

(a) the purchase of the wool and the person from whom it was purchased; or

(b) the person who owned the wool when it was subjected to a process of manufacture;

as the case requires, as are prescribed.