Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16N (Repealed by 101 of 2006)   Declarations regarding goods exported  

(1)    
A person (in this subsection referred to as the producer ) from whom prescribed goods were, during the base period in relation to a rebate year or within one year before that base period, acquired by a person who was, at the time of the acquisition, an export merchant (in this subsection referred to as the export merchant ) may, by notice in writing, require the export merchant to furnish to the Commissioner a declaration in accordance with this section giving particulars of all prescribed goods that were acquired by the export merchant at any time from the producer and were exported from Australia during that base period, other than prescribed goods:

(a) of which the export merchant or some other person became, by reason of something done by him to or in relation to the prescribed goods since the acquisition, the producer for export; or

(b) which were, after the acquisition and before being exported, physically included in other goods;

and the producer is not entitled to have a claim in respect of that rebate year considered unless:

(c) he has made such a requirement and states that fact in the claim, specifying the name and address of the export merchant; or

(d) he satisfies the Commissioner that it was impossible or impracticable for him to make such a requirement or that the failure to make the requirement will not prejudice the proper determination of the claim.

(2)    
A person (in this subsection referred to as the producer ) from whom prescribed goods were, during a rebate year or within one year before a rebate year, acquired by a person who was, at the time of the acquisition, an export merchant (in this subsection referred to as the export merchant ) may, by notice in writing require the export merchant to furnish to the Commissioner a declaration in accordance with this section giving particulars of all prescribed goods that were acquired by the export merchant at any time from the producer and were exported from Australia during that rebate year, other than prescribed goods:

(a) of which the export merchant or some other person became, by reason of something done by him to or in relation to the prescribed goods after the acquisition, the producer for export;

(b) which were, after the acquisition and before being exported, physically included in other goods;

(c) that are motor vehicle components that have been exported from Australia by a person who carried on the production of motor vehicles in Australia, not being components in respect of which a notification under subsection (3) of section sixteen B of this Act has been given; or

(d) that are components for prescribed goods of a particular kind that have been exported from Australia by a person who carried on the production in Australia of prescribed goods of that kind, not being components in respect of which a notification under subsection (3) of section sixteen B of this Act has been given.

(3)    
Subject to the next succeeding subsection, a person who receives a notice in accordance with either of the last two preceding subsections shall, within sixty days after the receipt by him of the notice, or within such further time as the Commissioner in special circumstances allows, furnish to the Commissioner a declaration in accordance with the notice and the requirements of subsection (6) of this section.

Penalty: Two hundred dollars.

(4)    
Where a person who receives a notice in accordance with subsection (1) or (2) of this section does not know, and is unable to ascertain from his books, accounts or records, a matter that is required by this section to be contained in the declaration, a declaration furnished by him to the Commissioner shall be taken to comply with the requirements of this section so far as that matter is concerned if the declaration states that that person does not know and is unable to ascertain that matter and sets out adequate reasons for the inability.

(5)    
A person who, in pursuance of this section, furnishes a declaration to the Commissioner shall, at the same time, furnish a copy of the declaration to the person who requested that the declaration be so furnished.

Penalty: Forty dollars.

(6)    
A declaration furnished in pursuance of this section shall specify the amount of the consideration given, or to be given, by the person furnishing the declaration in respect of the prescribed goods referred to in the declaration and shall be in accordance with a form determined by the Commissioner.

(7)    
A person shall not:

(a) in a declaration furnished to the Commissioner by reason of a request made in accordance with subsection (1) of this section, knowingly specify as the amount of a consideration an amount that is less than the true consideration; or

(b) in a declaration furnished to the Commissioner by reason of a request made in accordance with subsection (2) of this section, knowingly specify as the amount of a consideration an amount that is greater than the true consideration.

Penalty: An amount equal to the amount by which the consideration is understated or overstated, as the case may be, or One thousand dollars, whichever is the greater.

(8)    
A person shall not, in a declaration furnished to the Commissioner by reason of a notice under subsection (2) of this section, knowingly specify a consideration in respect of goods that should not be included in the declaration.

Penalty: An amount equal to the consideration specified in the declaration or One thousand dollars, whichever is the greater.