Wool Tax (Administration) Act 1964 (REPEALED)
Part VII
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Returns
SECTION 31 (Repealed by 101 of 2006)
Returns by persons exporting wool in pursuance of arrangement
(1)
A person who exports any shorn wool without appraisement in pursuance of an arrangement with the Commissioner shall, unless he is in possession of a prescribed certificate in respect of the wool, furnish to the Commissioner in the prescribed manner, within a period ascertained in accordance with the arrangement, 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 person who furnishes a return under subsection (1) in relation to wool exported 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 export of the wool and to the person as are prescribed.
A person who exports any shorn wool without appraisement in pursuance of an arrangement with the Commissioner shall, unless he is in possession of a prescribed certificate in respect of the wool, furnish to the Commissioner in the prescribed manner, within a period ascertained in accordance with the arrangement, 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 person who furnishes a return under subsection (1) in relation to wool exported 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 export of the wool and to the person as are prescribed.
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