Excise Act 1901




Where under any Excise Tariff or Excise Tariff alteration proposed in the Parliament any excise duty is proposed to be imposed on any goods previously free, any person who manufactures or proposes to manufacture those goods shall be allowed until the end of the transition period to comply with the provisions of this Act relating to licences.


However, during the transition period:

(a) a person who manufactures those goods without holding a manufacturer licence must comply with this Act as if the person held such a licence; and

(b) the premises on which the person manufactures those goods are taken to be a factory.


In this section:

first day
means the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament.

transition period
means the period starting at the start of the first day and ending either:

(a) 2 months after the end of the first day; or

(b) if, before the end of those 2 months:

(i) the person applies for a manufacturer licence for the goods; and

(ii) the Collector has not decided whether to grant, or refuse to grant, that licence;
at the earliest of the following:

(iii) 12 months after the end of the first day;

(iv) the end of the last day (if any) for the goods determined under subsection (4);

(v) the end of the day the Collector grants, or refuses to grant, the manufacturer licence.


For the purposes of this section, the Collector may, by legislative instrument, determine the last possible day of the transition period (the last day ) for particular goods. Such a day must be a day occurring:

(a) after:

(i) the day the determination was made; and

(ii) the end of the 2 months starting at the end of the first day; but

(b) before the end of the 12 months starting at the end of the first day.

(Repealed by No 58 of 2006 )

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