Wool Tax Assessment Act 1936

Legislation au C1936A00022 Not in force Act

Legislation content

 

WOOL TAX ASSESSMENT.

 

No. 22 of 1936.

An Act relating to the Imposition, Assessment and Collection of a Tax upon Wool grown in Australia and shorn on or after the first day of July, One thousand nine hundred and thirty-six.

[Assented to 28th May, 1936.]

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.

Short title.

1. This Act may be cited as the Wool Tax Assessment Act 1936.

Parts.

2. This Act is divided into Parts, as follows :—

Part I.—Preliminary.

Part II.—Administration.

Part III.—Liability to Taxation.

Part IV.—Returns.

Part V.—Collection and Recovery of Tax.

Part VI.—Penal Provisions.

Part VII.—Miscellaneous.

Definitions.

3.—(1.) In this Act, unless the contrary intention appears—

“bank” means a company whose business or whose principal business is the ordinary business of banking ;

“company” includes all bodies or associations, corporate or unincorporate, but does not include a partnership;


“dealer” means any person, other than a wool-broker, who receives wool from a producer by way of purchase or for sale or disposition, and includes any person who, being a producer, applies wool to his own personal use, or for use in a business carried on by him alone or in association with other persons;

“Deputy Commissioner” means a Deputy Commissioner of Taxation;

“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;

“officer” means an officer of the Commonwealth Public Service;

“producer” means a person carrying on the business of wool-growing exclusively or as part of his business, and includes the legal personal representatives of a deceased producer;

“person” includes a company;

“tax” means the tax imposed by or under the Wool Tax Act 1936;

“the Board” means the Board constituted by or under the Wool Publicity, and Research Act 1936;

“the Commissioner” means the Commissioner of Taxation;

“the Second Commissioner” means the Second Commissioner of Taxation;

“wool” means wool—

(a) grown in Australia, and

(b) shorn on or after the first day of July, One thousand nine hundred and thirty-six;

“wool-broker” means a person carrying on the business of wool-selling who is a member of the body known as “The National Council of Woolselling Brokers of Australia”.

Part II.—Administration.

Commissioner.

4. The Commissioner of Taxation shall have the general administration of this Act.

Powers of Second Commissioner.

5.—(1.) Subject to this section, the Second Commissioner of Taxation shall have and may exercise all the powers and functions of the Commissioner under this Act.

(2.) Where in this Act the exercise of any power or function by the Commissioner, or the operation of any provision of this Act, is dependent upon the…

Overview

The Wool Tax Assessment Act 1936 was enacted to address the need for a structured system to impose, assess, and collect a tax on wool grown in Australia and shorn on or after July 1, 1936. This Act was passed by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia and received royal assent on May 28, 1936. It serves as a complementary legislation to the Wool Tax Act 1936, providing a comprehensive framework for the administration, liability, returns, collection, and recovery of the wool tax. The policy objective of the Act is to ensure that the tax is accurately assessed and collected from all relevant parties, including wool producers, dealers, and wool-brokers, while maintaining a fair and efficient system. The Act is divided into several parts, covering various aspects of tax administration, including preliminary provisions, administration, liability to taxation, returns, collection and recovery of tax, penal provisions, and miscellaneous matters.

Scope and Application

The Wool Tax Assessment Act 1936 applies to persons, companies, and entities involved in the wool industry in Australia, including wool-growers, wool-brokers, dealers, and banks. The Act specifically targets wool grown in Australia and shorn on or after July 1, 1936. The Act extends across the Commonwealth of Australia, ensuring a uniform approach to the assessment and collection of the wool tax. Entities involved in the import or export of wool are also subject to the Act, particularly concerning the export of wool without the necessary tax clearance. Subordinate instruments and regulations can extend or further define the application of the Act, such as specifying penalties for non-compliance or detailing procedural aspects of tax assessment and collection. However, the core provisions of the Act remain focused on the imposition, assessment, and collection of a tax on wool, with specific exemptions and thresholds defined within the text.

Key Provisions

  • The Wool Tax Assessment Act 1936 (C1936A00022) primarily focuses on the administration, collection, and enforcement of tax on wool grown in Australia and shorn on or after July 1, 1936. The Act is divided into several parts, each addressing different aspects of wool taxation. The operative sections, including definitions (s. 3), outline the roles and responsibilities of various parties involved in wool production and trade, such as producers, wool-brokers, and dealers. Key obligations under the Act include the requirement for wool-brokers and dealers to remit tax on behalf of producers (s. 12) and the necessity for these entities to submit quarterly returns detailing the wool handled (s. 13). Additionally, the Act mandates that producers or dealers who apply wool for personal use or business must include this in their returns (s. 13). The Commissioner of Taxation has broad powers to assess and collect taxes, including the authority to demand information and documents from any person (s. 15) and to make assessments when returns are not furnished or are deemed unsatisfactory (s. 19).
  • The Act imposes several obligations on the parties it governs. Wool-brokers and dealers must ensure they pay the appropriate tax on behalf of producers and submit detailed returns to the Commissioner (s. 13). Producers and dealers who use wool for personal or business purposes must include these details in their returns (s. 13). Companies involved in wool production, selling, or banking must appoint a public officer to liaise with tax authorities (s. 39). Liquidators of companies must notify the Commissioner and set aside funds to cover any outstanding tax liabilities (s. 26).
  • Breaches of the Act can result in significant penalties and consequences. Offences include failing to furnish returns or information, providing false information, or obstructing officers (s. 28). The penalties for such offences can range from fines of at least £2 to £150, with additional tax penalties up to 10% of the tax due (s. 28, s. 29). For more serious breaches, such as obstructing officers, the penalty can be as high as £50 (s. 31). Furthermore, the Act allows for the recovery of costs in taxation prosecutions (s. 38), and any person found guilty of an offence is liable for the tax and any additional penalties (s. 30). The Act also stipulates that payment of penalties does not exempt a person from tax liability (s. 30).

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Offence Provisions
Penalty Provisions
Compliance 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.