Wool Tax (Administration) Act 1964 (REPEALED)

Part VI - Certificates  

SECTION 24 (Repealed by 101 of 2006)   Shorn wool not to be manufactured or exported unless certificate obtained  

(1)    
A person shall not:

(a) subject any shorn wool, other than wool purchased by him, to a process of manufacture; or

(b) export any shorn wool.

Penalty: $2,000.

(2)    
An offence under subsection (1) is an offence of strict liability .

Note:

For strict liability , see section 6.1 of the Criminal Code .

(3)    
Subsection (1) does not apply to the extent that the person's actions were in pursuance of an arrangement with the Commissioner.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code .

(4)    
Paragraph (1)(a) does not apply if the person is in possession of a prescribed certificate, or a certificate of appraisement, in respect of the wool.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .

(5)    
Paragraph (1)(b) does not apply if the person is in possession of a prescribed certificate in respect of the wool.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (5), see subsection 13.3(3) of the Criminal Code .