Excise and Other Legislation Amendment (Compliance Measures) Act 2004 (91 of 2004)

Schedule 4   Providing licensing information

Excise Act 1901

2   After subsection 159(3)

Insert:

(3A) It is not an offence against subsection (2) if:

(a) the entrusted person is the Commissioner or a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner to disclose the information; and

(b) the information disclosed is about:

(i) whether a person (the first person ) holds a licence under this Act, the details of a licence held by the first person under this Act or any conditions that apply to such a licence; or

(ii) whether a person (the first person ) has a permission under this Act to move goods, the details of a permission that the first person has under this Act or any conditions that apply to such a permission; or

(iii) whether, under section 78 of this Act, a person (the first person ) is allowed a remission of excise duty in relation to a class of goods, details of a remission of duty that the first person is allowed under this Act or any conditions that apply to such a remission; and

(c) the disclosure is made to a person (the second person ) who is dealing with, or is proposing to deal with, the first person in relation to goods that are, or that could be, covered by a licence or permission, or goods in respect of which a remission of duty is allowed, or may be allowed, under this Act; and

(d) the entrusted person has formed the opinion that the disclosure is necessary for the purpose of ensuring that the dealing, or proposed dealing, is or will be in accordance with this Act.

(3B) For the purposes of paragraphs (3A)(b) and (c), a reference to a person is taken to include a reference to an unincorporated association or other body.