Tobacco Sellers Licensing Regulations 1975 (WA)
Western Australia
TOBACCO SELLERS LICENSING ACT 1975
These regulations were repealed by the
Western Australia
Western Australia
TOBACCO SELLERS LICENSING ACT 1975TOBACCO SELLERS LICENSING ACT 1975
His Excellency the Governor in Executive Council acting pursuant to the powers conferred by the
These regulations may be cited as the
In these regulations
A licensee shall within 14 days of any change of —
(a) name;
(b) trading name;
(c) address;
(d) postal address; or
(e) the address where records are to be kept (under section 14),
specified in any application or notice relating to his licence, notify the Commissioner of the change.
(1) In this regulation —
(2) For the purposes of section 14 of the Act, a person who carries on tobacco wholesaling, and a person who carries on tobacco retailing, shall keep the following records —
(a) the value of tobacco sold by that person in the course of trading in Western Australia;
(b) the value of tobacco sold by that person to another Western Australian licence holder (either wholesaler or retailer);
(c) the value and weight of tobacco entered for home consumption and sale in Western Australia by that person;
(d) the value and weight of tobacco entered for home consumption and sale in Western Australia by that person, for delivery to another State or Territory (including the name of that other State or Territory), whether the delivery is by that person or not; and
(e) the value and weight of tobacco entered for home consumption in another State or Territory by that person (including the name of that other State or Territory), for sale or delivery to Western Australia.
A licensee shall cause the licence issued to him to be kept at his principal place of business.
(1) A notice or application authorized or required by the Act or these regulations to be signed, forwarded, furnished or made by a person may be signed on behalf of that person, by another person authorized by him for the purpose.
(2) A notice or application received by the Commissioner which purports to be signed as authorized by subregulation (1) of this regulation shall be
prima facie evidence that the notice or application has been signed by a person authorized to do so.(3) A person shall not sign on behalf of a licensee any such notice or application unless he has been duly authorized by the licensee so to do.
Where a person, other than the licensee or a representative of the licensee concerning whom the information or evidence is required, is required under section 15 of the Act to attend and give evidence before the Commissioner there may be allowed to that person the sum, not exceeding in any case the minimum wage payable in the metropolitan area from time to time
The Commissioner is prescribed as a State taxation officer for the purposes of Part IIIA of the
(1) A person who contravenes or fails to comply with any of the provision of these regulations, commits an offence.
(2) A person who commits an offence against these regulations is liable to a penalty not exceeding $100.
12 Dec 1975 pp. 4491‑92 | 12 Dec 1975 | |
21 Nov 1980 p.3910 | 25 Nov 1980 (see regulation 2) | |
12 Jun 1981 p.2052 | Regulation 5: 1 Jul 1981 (see regulation 2 (2); balance 12 Jun 1981 (see regulation 2 (1)) | |
27 Mar 1986 p.1303 | 27 Mar 1986 | |
27 Feb 1998 pp.1064‑5 | 1 Mar 1998 (see regulation 2 and | |
0
0
0