Wool Tax (Administration) Act 1964 (REPEALED)
A ship's agent shall not cause or permit any wool to be placed on board a ship at a place in Australia for shipment to a place outside Australia:
(a) given by the Commissioner under subsection 20(1) or (2) ;
(b) in the case of wool received directly from the store of a wool-broker - given by that wool-broker under subsection 21(1) ; or
(c) in the case of wool received directly from the store of a wool-dealer - given by that wool-dealer under subsection 22(1) .
(1A)
Subsection (1) does not apply to the extent that the person is in possession of a certificate in respect of the wool.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .
(2)
Where a certificate referred to in this section is furnished to a ship's agent, the ship's agent shall retain possession of the certificate for a period of 5 years after it was furnished to him and shall produce it for inspection at any time during that period when so required by a person authorized by the Commissioner to have access to such certificates.
Penalty: $1,000.
(3)
An offence under this section is an offence of strict liability .
Note:
For strict liability , see section 6.1 of the Criminal Code .
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