Excise Act 1901

PART III - MANUFACTURERS, PRODUCERS AND DEALERS  

Division 1 - Manufacturers  

SECTION 27   LICENSED MANUFACTURERS TO MANUFACTURE ONLY AT LICENSED PREMISES  

27(1)  
A licensed manufacturer must not intentionally manufacture excisable goods at premises that are not specified in the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and:


(a) knowing the premises are not specified in the manufacturer licence; or


(b) being reckless as to whether the premises are specified in the manufacturer licence.

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.

  • 27(2)  
    A licensed manufacturer must not manufacture excisable goods at premises that are not specified in the manufacturer licence.

    Penalty: 100 penalty units.

    27(3)  
    Strict liability applies to subsection (2).


     

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