Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SCHEDULE 16

SCHEDULE 16
Section 381
FURTHER AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964 RELATING
TO OFFENCES Section 8-
Omit "$500 or imprisonment for 12 months", substitute "$5,000 or imprisonment
for 12 months, or both". Sub-section 13 (1)-
Omit the sub-section, substitute the following sub-section:

"(1) A wool-broker who sells shorn wool without being registered under this
section as a wool-broker in respect of the State in which shorn wool is sold
is, in respect of each day on which the wool-broker so sells shorn wool
(including the day of a conviction of an offence against this sub-section or
any subsequent day), guilty of an offence punishable on conviction by a fine
not exceeding $50.". Sub-section 14 (4)-
Omit "$200", substitute "$2,000". Sub-section 15 (1)-
Omit the sub-section, substitute the following sub-section:

"(1) A person who subjects shorn wool-

   (a)  produced by the person;

   (b)  purchased by the person from a person other than a wool-broker or
        registered wool-dealer; or

   (c)  owned by another person (not being a manufacturer or registered
        wool-dealer), to a process of manufacture without being registered
        under this section as a manufacturer in respect of the State in which
        the shorn wool is subjected to the process of manufacture is, in
        respect of each day on which the person so subjects such shorn wool to
        the process of manufacture (including the day of a conviction of an
        offence against this sub-section or any subsequent day), guilty of an
        offence punishable on conviction by a fine not exceeding $50.".
        Sub-section 16 (1)-
Omit the sub-section, substitute the following sub-section:

"(1) A person who exports shorn wool-

   (a)  in respect of which the person is not in possession of a prescribed
        certificate; and

   (b)  that has not, in pursuance of an arrangement with the Commissioner,
        been appraised, without being registered under this section as an
        exporter in respect of the State from a place in which the wool is
        exported is, in respect of each day on which the person so exports
        such shorn wool (including the day of a conviction of an offence
        against this sub-section or any subsequent day), guilty of an offence
        punishable on conviction by a fine not exceeding $50.". Section 21-
Omit "$200", substitute "$1,000". Section 22-
Omit "$200", substitute "$1,000". Section 23-
Omit "$400", substitute "$2,000". Section 24-
Omit "$400", substitute "$2,000". Section 25-
Omit "$400", substitute "$2,000". Section 26-
Omit "$200", substitute "$1,000". Section 27-
Omit "$400", substitute "$1,000". Sub-section 47 (4)-
Insert "refuses or" before "fails" (wherever occurring). Paragraph 47 (4) (b)-
Omit all the words after "offence", substitute "punishable on conviction by a
fine not exceeding $1,000". After sub-section 54 (1)-
Insert the following sub-sections:

"(1A) A person who refuses or fails to comply with a notice under sub-section
(1) is guilty of an offence punishable on conviction by a fine not exceeding
$1,000.

"(1B) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (1A) in
relation to the refusal or failure of the convicted person or another person
to comply with a notice under this sub-section the court may, in addition to
imposing a penalty on the convicted person, order the convicted person to pay
to the Commissioner an amount not exceeding the amount that the convicted
person or the other person, as the case may be, refused or failed to pay to
the Commissioner in accordance with the notice.". Sub-section 86 (6)-
Omit the sub-section, substitute the following sub-section:

"(6) If the company refuses or fails duly to appoint a public officer when and
as often as such an appointment becomes necessary, the company is, in respect
of each day on which it so refuses or fails to appoint a public officer
(including the day of a conviction of an offence against this sub-section or
any subsequent day), guilty of an offence punishable on conviction by a fine
not exceeding $50.". Section 86-
Add at the end thereof the following sub-section:

"(13) A reference in this section to this Act or the regulations includes a
reference to Part III of the Taxation Administration Act 1953 to the extent to
which that Part of that Act relates to this Act or the regulations.".
Sub-section 89 (1)-
Omit "$200", substitute "$2,000". Paragraph 89 (1) (a)-

   (a)  Omit "proper".

   (b)  Omit "full". Paragraph 93 (1) (b)-
Omit "$100", substitute "$500".