EXCISE ACT 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 61   CONTROL OF EXCISABLE GOODS  

61(1)  


All excisable goods are subject to the CEO's control until delivered for home consumption or for exportation to a place outside Australia, whichever occurs first.

61(2)  


A person must not, without permission, intentionally move, alter or interfere with excisable goods that are subject to the CEO's control knowing, or being reckless as to whether, the goods are excisable goods that are subject to the CEO's control.

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.

  • 61(3)  


    A person must not, without permission, move, alter or interfere with excisable goods that are subject to the CEO's control.

    Penalty: 100 penalty units.

    61(4)  
    Strict liability applies to subsection (3).




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