Excise Act 1901

PART IV - MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES  

Division 5 - 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:

  • (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    (Repealed by No 82 of 2018)


    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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