WOOL (CONTRIBUTORY CHARGE) ASSESSMENT.
No. 50 of 1945.
An Act relating to the Imposition, Assessment and Collection of a Contributory Charge upon certain Wool produced in Australia, and for other purposes.
[Assented to 11th October, 1945.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Part I.—Preliminary.
Citation.
1. This Act may be cited as the Wool (Contributory Charge) Assessment Act 1945.
Commencement.
2. This Act shall come into operation on a date to be fixed by proclamation.
Parts.
3. This Act is divided into Parts, as follows:—
Part I.—Preliminary.
Part II.—Administration.
Part III.—Liability to the Charge.
Part IV.—Appraisement.
Part V.—Returns.
Part VI.—Collection and Recovery of the Charge.
Part VII.—Penal Provisions.
Part VIII.—Prosecutions.
Part IX.—Miscellaneous.
Definitions.
4.—(1.) In this Act, unless the contrary intention appears—
“agent” includes every person who in Australia, for or on behalf of any person out of Australia (in this section called “his principal”), holds or has the management or control of the business of his principal, and every person declared by the Commissioner to be an agent or the sole agent for any person for the purposes of this Act;
“appraisement place” means a place established or registered under this Act as an appraisement place;
“auction” means an auction conducted by a broker in the course of his business;
“broker” means any person who carries on business as a wool-selling broker;
“certificate as to payment of charge” means a certificate issued by the Commissioner in pursuance of sub-section (1.) of section fifteen of this Act;
“certificate of appraisement” means a certificate issued in pursuance of section eighteen of this Act;
“certificate of exemption” means a certificate issued by the Commissioner in pursuance of sub-section (2.) of section fifteen of this Act;
“company” includes all bodies or associations, corporate or unincorporate, but does not include a partnership;
“Deputy Commissioner” means a Deputy Commissioner of Taxation;
“exporter”, in relation to wool, means the person who owns the wool immediately prior to export, and, where that person is outside Australia, includes the person in Australia who arranges the shipment of the wool on behalf of that first-mentioned person;
“liquidator” means a person who; whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company;
“manufacturer” means a person who subjects wool to a process other than scouring, carbonizing or fellmongering, and “manufacture” and “manufactured” have corresponding meanings;
“officer” means an officer of the Commonwealth Public Service;
“officer of the Commission” means any person employed by the Commission or performing on behalf of the Commission any duty or function under or for the purposes of this Act or the regulations;
Overview
The Wool (Contributory Charge) Assessment Act 1945 was enacted to address the need for a contributory charge on certain wool produced in Australia. This Act was enacted by the Parliament of Australia and was assented to on 11th October, 1945. The primary objective of the Act is to impose, assess, and collect a contributory charge on specific types of wool produced in Australia. The charge applies to wool produced in Australia and sold, manufactured, or exported on or after a specified date. The Act outlines the administrative framework, liability, and collection processes for the charge, as well as penalties for non-compliance.
Scope and Application
The Wool (Contributory Charge) Assessment Act 1945 applies to all wool produced in Australia, whether sheep's wool or lamb's wool, whether greasy or scoured. The Act applies to various stages of wool processing and sale, including when wool is sold by a broker at auction or otherwise, purchased by a manufacturer, subjected to a manufacturing process, or exported from Australia. The Act imposes a contributory charge on the sale value of such wool. The Act applies to various entities, including brokers, manufacturers, exporters, and other persons who engage in activities related to the sale or processing of wool. The Act also applies to agents, trustees, and persons in receipt or control of money for absentees who are engaged in wool-related transactions. The Act is administered by the Commissioner of Taxation and has a national reach within Australia. There are no explicit exclusions or thresholds stated in the Act, but certain types of wool, such as manufactured wool, wool noils, wool waste, and wool on the skin (except in relation to export), are not subject to the charge. The Act may be extended or restricted through subordinate regulations made under the authority of the Governor-General.
Key Provisions
- The Wool (Contributory Charge) Assessment Act 1945 outlines the imposition, assessment, and collection of a contributory charge on certain wool produced in Australia. The main sections require the imposition of a charge on wool produced in Australia, and specify the circumstances under which the charge applies, including sales by brokers, purchases by manufacturers, and exports of wool. The Act details the obligations and requirements of various parties, such as brokers, manufacturers, and exporters, who must furnish returns and information to the Commissioner of Taxation. These parties must also ensure that wool is appraised before manufacture or export unless an arrangement has been made with the Commissioner.
- The Act imposes penalties and consequences for non-compliance, including fines and imprisonment. For example, failing to furnish a return or information, making false statements, or obstructing officers can result in fines ranging from £2 to £500 and imprisonment for up to four years. Additionally, the Act provides for the recovery of charges through various means, including assessments by the Commissioner and the ability to collect charges from persons owing money to the liable party.
- Administrative provisions in the Act establish the roles and responsibilities of the Commissioner, Second Commissioner, and Deputy Commissioners of Taxation, and outline the procedures for delegation, secrecy, and communication of information. The Act also sets out the process for making regulations and the penalties for breaches of these regulations.
- Overall, the Wool (Contributory Charge) Assessment Act 1945 serves to regulate the imposition and collection of a contributory charge on wool produced in Australia, and establishes the obligations and penalties for non-compliance with the Act's requirements.
- Area of Law
- Commercial Law
- Taxation Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Licensing & Registration
- Penal Provisions
- Reporting & Disclosure Obligations
- Enforcement Powers
