Excise Act 1901

Part III substituted for Parts III and IV by No 115 of 2000, s 3 and Sch 1 item 26, effective 7 September 2000. Part III formerly read:

PART III - PRODUCERS AND DEALERS

PRODUCERS TO BE REGISTERED  
25
No person shall produce proclaimed material unless he or she is registered as a producer.

Penalty: $5,000.

HOW REGISTRATION EFFECTED  
26
Registration of producers shall be effected as follows:

(a) The producer shall send to the Collector a request for registration as a producer in the form in Schedule II.

(b) The Collector shall register the producer's name and the place where he or she produces proclaimed material in a book, and shall furnish to the producer a certificate of registration in the form of Schedule III. DEALERS TO BE REGISTERED  
27
No person shall deal in proclaimed material unless he or she is registered as a dealer, but this shall not apply to producers who deal only in proclaimed material of their own production.

Penalty: $5,000.

MODE OF REGISTRATION OF DEALERS  
28
Registration of dealers shall be effected as follows:

(a) The dealer shall send to the Collector a request for registration in the form in Schedule IV.

(b) The Collector shall register the name and place of business of the dealer in a book, and shall furnish to the dealer a certificate of registration in the form in Schedule V. STORAGE OF PROCLAIMED MATERIAL  
29
Except by permission no producer or dealer shall keep or store proclaimed material at any place other than the premises in respect of which he or she is registered.

Penalty: $5,000.

UNREGISTERED PREMISES  
30
No producer shall produce proclaimed material except at the premises in respect of which he or she is registered and no dealer shall carry on business as a dealer except at the premises in respect of which he or she is registered.

Penalty: $5,000.

REGISTRATION OF SEPARATE PREMISES  
31
Any producer or dealer may be severally registered in respect of any number of separate and distinct premises. NOTICE OF CEASING TO PRODUCE OR DEAL IN PROCLAIMED MATERIAL  
32(1)
When a producer ceases to produce proclaimed material or a dealer ceases to deal in proclaimed material, he or she shall forthwith give notice in writing to the Collecor that he or she has so ceased.

32(2)
Upon receipt of notice given under subsection (1) and upon being satisfied that the person giving the notice has no proclaimed material in his or her possession, custody or control, the Collector shall cancel the registration of that person as a producer or dealer, as the case may be.
ACCOUNTS AND RETURNS  
33
A person who is a producer or dealer or, having been a producer or dealer, has ceased to be a producer or dealer shall, with respect to proclaimed material produced or dealt in, or produced and dealt in, by him or her, keep accounts and furnish returns in accordance with the regulation.

Penalty: $2,000.

Part IV formerly read:

PART IV - LICENSING OF MANUFACTURERS

GRANTING OF LICENCES  
34
Licences to manufacture may be granted by the Collector, and may licence to manufacture without limitation or subject to any specified limitation. MANUFACTURERS TO BE LICENSED  
35
Subject to the regulations, a person shall not manufacture excisable goods except pursuant to this Act and a licence granted thereunder.

Penalty: $5,000.

APPLICATION FOR LICENCE  
37(1)
Applications for licences may be made to the Collector and shall be in the form and accompanied by the particulars prescribed.

37(2)
Until otherwise prescribed the application for a licence shall be in accordance with Schedule VI.
PARTICULARS  
38
The applicant shall furnish the Collector with the prescribed drawings and particulars. PAYMENT OF LICENCE FEE AND SECURITY  
39(1)
The applicant for a licence shall:

(a) Pay to the Collector the licence fee as prescribed.

(b) Give security to the Collector for compliance with this Act.

39(2)
The sum in which security is to be given by the applicant for a licence shall be in accordance with the prescribed scale.
COLLECTOR TO GRANT LICENCE  
40
The Collector if satisfied with the security given may grant to the applicant a licence in the form in Schedule VII, but if the application is refused the licence fee shalll be returned to the applicant. LICENCE FEE  
41(1)
The annual fees for licences shall be as prescribed.
CURRENCY OF LICENCES  
42(1)
A licence shall, unless previously cancelled, remain in force until 31 December next after the granting or renewal of the licence.

42(1A)
A licence may be renewed by the Collector upon an application for renewal made before the date of expiry of the licence and upon payment of the annual licence fee.

42(1B)
The Collector may, in exceptional circumstances, extend for a period not exceeding 7 days the time within which an application for the renewal of a licence and payment of the annual licence fee may be made.

42(2)
The liability of the subscribers to the security given in respect of the original licence shall, in the absence of any notice of termination on the part of the subscribers, remain in full force for any period for which the licence is renewed.
TRANSFER OR CANCELLATION  
43
Licences may be transferred with the written permission of the CEO on security being given by the transferee, and may be cancelled by the CEO by Gazette notice if the holder is convicted of any offence against this Act. FRESH SECURITY MAY BE REQUIRED  
44
The Collector may at any time require any manufacturer to give fresh security, and fresh security shall be given accordingly and in default the licence may be cancelled by the CEO by Gazette notice. EXCISABLE GOODS TO BE MADE IN LICENSED FACTORIES  
45
No manufacturer shall manufacture excisable goods at any place other than the factory specified in his or her licence, or shall manufacture in his or her factory excisable goods to a greater quantity than allowed by his or her licence or except by permission sell by retail any excisable goods in his or her factory or at any place within 45 metres thereof.

Penalty: $5,000.

Div 1 inserted by No 115 of 2000, s 3 and Sch 1 item 26, effective 7 September 2000.

S 25(1) amended by No 82 of 2026, s 3 and Sch 1 item 8, by substituting the penalty (not including the note), effective 27 August 2026. The penalty (not including the note) formerly read:

Penalty: 2 years imprisonment or the greater of:

(a) 500 penalty units; and

(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

S 25(2) amended by No 82 of 2026, s 3 and Sch 1 item 9, by substituting the penalty, effective 27 August 2026. The penalty formerly read:

Penalty: 100 penalty units.

S 25 substituted by No 115 of 2000, s 3 and Sch 1 item 26, effective 7 September 2000. For former wording of s 25 see note under Part III heading.

S 25(4) inserted by No 82 of 2026, s 3 and Sch 1 item 10, effective 27 August 2026.

S 25(5) inserted by No 82 of 2026, s 3 and Sch 1 item 10, effective 27 August 2026.

S 25(6) inserted by No 82 of 2026, s 3 and Sch 1 item 10, effective 27 August 2026.