PART IV
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MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES
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 2007
A 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).
History
Part IV inserted by No 115 of 2000, s 3 and Sch 1 item 26 and 27, effective 7 September 2000. Act No 115 of 2000, Sch 2, contains the following transitional provisions:
Definitions
1
In this Schedule:
new Act
means the
Excise Act 1901
as amended by this Act.
old Act
means the
Excise Act 1901
as in force immediately before the commencement of this Act.
Registered producers
4(1)
A person who is registered as a producer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a producer licence granted at that time under Part IV of the new Act.
4(2)
The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the producer licence.
Registered dealers
5(1)
A person who is registered as a dealer under Part III of the old Act
immediately before the commencement of this item is taken, with respect from that time, to be the holder of a dealer licence granted at that time under Part IV of the new Act.
5(2)
The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the dealer licence.
Permissions under section 29
6
A permission granted under section 29 of the old Act
that is in force immediately before the commencement of this item is taken, with respect from that time, to be a permission granted under:
(a)
if the permission is in relation to a producer
-
section 30 of the new Act; and
(b)
if the permission is in relation to a dealer
-
section 35 of the new Act.
Regulations under section 33
7
Regulations made under section 33 of the old Act
that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under:
(a)
to the extent that the regulations are in relation to a producer
-
section 32 of the new Act; and
(b)
to the extent that the regulations are in relation to a dealer
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section 37 of the new Act.
Securities under section 39
8
A security given under section 39 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to have been given at that time under section 16 of the new Act.
Manufacturing licences
9(1)
If:
(a)
an application for a licence was made under section 37 of the old Act; and
(b)
immediately before the commencement of this item, the Collector had not made a decision whether to grant or refuse the licence;
the application is taken, with respect from that time, to be an application for a manufacturing licence made at that time under section 39 of the new Act.
9(2)
A manufacturing licence granted under Part IV of the old Act
that is in force immediately before the commencement of this item is taken, with respect from that time, to be a manufacturer licence granted at that time under Part IV of the new Act.
9(3)
The premises in respect of which the person was licensed is taken, with respect from that time, to be the premises specified in the manufacturer licence.
Information given under the regulations
10
If:
(a)
regulations made under section 4 of this Act require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the new Act because of this Schedule, to provide information of the kind relevant to that Part; and
(b)
the person provides that information;
the information is taken to be information provided by the person in an application under section 39 of the new Act.
For wording of former Part IV see note under Part III heading.
Division 5
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Dealing with goods after cancellation etc.
History
Div 5 inserted by No 115 of 2000, s 3 and Sch 1 item 27, effective 7 September 2000.
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:
(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.
Note: See section
4AA
of the
Crimes Act 1914
for the current value of a penalty unit.
39M(2)
(Repealed by No 82 of 2018)
History
S 39M(2) repealed by No 82 of 2018, s 3 and Sch 1 item 12, applicable on and after 25 August 2018. S 39M(2) formerly read:
39M(2)
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 material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
(a) for tobacco seed or tobacco plant
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2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf
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2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the
Crimes Act 1914
for the current value of a penalty unit.
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).
History
Section 39M inserted by No 115 of 2000, s 3 and Sch 1 item 27, effective 7 September 2000.
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