Excise Act 1901
PART IV
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MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES
If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, intentionally remove from the premises that were specified in the licence any excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.(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.
39M(2)
(Repealed by No 82 of 2018)
If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, remove from the premises that were specified in the licence:
(a) any excisable goods the duty on which has not been paid; or
(b) any tobacco seed, tobacco plant or tobacco leaf.
Strict liability applies to subsection (3).
CCH NOTE: No 74 of 2006, s 3 and Sch 1 item 102 contains the following additional provision:
(5) Existing licences to end on 31 March 2007A licence in force under Part IV of the Excise Act 1901 immediately before 1 July 2006 ceases to be in force at the end of 30 September 2006 (unless cancelled earlier).
Division 5
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Dealing with goods after cancellation etc.
SECTION 39M
REMOVAL OF GOODS ON CANCELLATION ETC. OF LICENCE
39M(1)
If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, intentionally remove from the premises that were specified in the licence any excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
Penalty: 2 years imprisonment or the greater of:
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(Repealed by No 82 of 2018)
39M(3)
If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, remove from the premises that were specified in the licence:
(a) any excisable goods the duty on which has not been paid; or
(b) any tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
39M(4)Strict liability applies to subsection (3).
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