Wool Tax (Administration) Act 1964

Administered by Department of the Treasury

Legislation au C1964A00030 Not in force Act

Legislation content

Wool Tax (Administration) Act 1964

Act No. 30 of 1964 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 15 December 2001
taking into account amendments up to Act No. 146 of 2001

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

 

 

 

Contents

Part I—Preliminary 

1 Short title [see Note 1]...........................

2 Commencement [see Note 1].......................

4 Interpretation.................................

4A Application of the Criminal Code

Part II—Administration

5 Commissioner of Taxation to administer Act..............

7A Annual report.................................

8 Officers to observe secrecy.........................

Part III—Liability to tax

9 Application of Act..............................

10 Sale value...................................

11 Person liable to pay tax...........................

12 Liability of wool‑broker, registered wool‑dealer or manufacturer             

Part IV—Registration

13 Registration of wool‑brokers..................

14 Registration of wool‑dealers..................

15 Registration of manufacturers.......................

16 Registration of exporters..........................

16A Registration of carpet wool co‑operatives and manufacturers of carpet yarn             

Part V—Appraisement

17 Establishment and registration of appraisement places.........

18 Cancellation of registration of appraisement places...........

19 Appraisement.................................

Part VI—Certificates

20 Certificate by Commissioner as to payment of, or exemption from, tax or previous tax             

21 Certificates by wool‑brokers..................

22 Certificates by wool‑dealers...................

22A Certificates by registered carpet wool co‑operatives and registered carpet yarn manufacturers             

22B Certificates by wool‑dealers regarding carpet wool.....

23 Wool scoured or carbonized........................

24 Shorn wool not to be manufactured or exported unless certificate obtained             

25 Skin wool not to be manufactured or exported unless prescribed certificate obtained             

26 Prescribed certificate to be furnished with wool.............

27 Obligations of ship’s agents........................

Part VII—Returns

28 Returns by wool‑brokers....................

29 Returns by wool‑dealers.....................

30 Returns by manufacturers.........................

31 Returns by persons exporting wool in pursuance of arrangement...

32 Returns by other persons exporting wool.................

33 Further returns................................

34 Commissioner to obtain information and evidence...........

35 Returns deemed to be made........................

Part VIII—Collection and recovery of tax

36 Due date....................................

38 Unpaid tax..................................

39 Assessments.................................

40 Default assessments.............................

41 Notice of assessments............................

42 Date on which tax payable.........................

43 Validity of assessment...........................

43A Objections against assessments......................

44A Reduction of tax upon amendment of assessment............

45 Refunds of tax................................

55 Evidence...................................

Part X—Penalty tax

60 Part to stop applying.............................

61 Penalty for failure to furnish return etc..................

Part XII—Miscellaneous

86 Public officer of company.........................

Overview

The Wool Tax (Administration) Act 1964, enacted by the Australian Parliament, was introduced to address the administrative needs of the payment and collection of wool taxes. This Act outlines the procedures and responsibilities for the administration of wool taxes, including the roles of the Commissioner of Taxation and the Australian Wool Board, as well as the obligations of various stakeholders in the wool industry, such as wool-brokers, wool-dealers, and manufacturers. The Act also provides for the registration of these entities, the appraisal of wool, the issuance of certificates, and the collection and recovery of taxes, ensuring a structured and compliant process for managing wool taxes.

Scope and Application

The Wool Tax (Administration) Act 1964 applies to the payment and collection of the taxes imposed by various Wool Tax Acts. This Act applies to individuals and entities involved in the sale, purchase, manufacturing, or exporting of wool, including wool-brokers, wool-dealers, manufacturers, and exporters. It covers the geographic jurisdiction of Australia, including states, territories, and Commonwealth areas. The Act outlines the procedures for registration, appraisement, certification, returns, and tax collection. The Commissioner of Taxation is responsible for administering the Act, and the Australian Wool Board is responsible for establishing and registering appraisement places. The Act includes provisions for penalties and exemptions, and it extends or restricts its application through subordinate instruments, such as regulations. The Act was repealed by the Act No. 101 of 2006, effective from 14 September 2006, and its transitional and application provisions are set out in the Schedule of that Act.

Key Provisions

  • The Wool Tax (Administration) Act 1964 sets out the procedures for the administration, collection, and payment of wool tax in Australia. The Act is divided into several parts, each addressing a specific aspect of the tax administration process.
  • The main operative sections of the Act include the establishment of the Commissioner of Taxation as the administrator of the Act, the registration requirements for wool-brokers, wool-dealers, manufacturers, and exporters, the registration of appraisement places, the issuance and use of certificates, and the collection and recovery of tax. The Act also details the liability to tax, the penalties for failure to comply with the Act, and the offences and penalties for breach.
  • The obligations imposed by the Act on the parties it governs include the registration of wool-brokers, wool-dealers, manufacturers, and exporters, the registration of appraisement places, the issuance and use of certificates, the submission of returns, and the payment of tax. The Act also requires the Commissioner to obtain information and evidence, and to assess and collect tax.
  • The Act provides for offences and penalties for breach, including fines and imprisonment. For example, failure to register as a wool-broker, wool-dealer, manufacturer, or exporter is an offence punishable by a fine not exceeding $50. Failure to provide a certificate, or to furnish a return, is also an offence punishable by a fine. The maximum penalty for an offence under the Act is generally $500, although some offences carry higher penalties.
  • The Act also includes provisions for the payment of penalty tax for failure to furnish a return, and for the making of assessments and the payment of additional tax. The Commissioner has the power to make assessments and to remit the whole or any part of the additional tax payable by a person.
  • Overall, the Wool Tax (Administration) Act 1964 provides a comprehensive framework for the administration and collection of wool tax in Australia, with clear obligations, penalties, and consequences for breach.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Regulatory Standards
Reporting & Disclosure Obligations
Enforcement Powers
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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.