Excise Act 1901

PART IV - MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES

CCH NOTE: No 74 of 2006, s 3 and Sch 1 item 102 contains the following additional provision:

(5) Existing licences to end on 31 March 2007
A licence in force under Part IV of the Excise Act 1901 immediately before 1 July 2006 ceases to be in force at the end of 30 September 2006 (unless cancelled earlier).

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History

Part IV inserted by No 115 of 2000, s 3 and Sch 1 item 26 and 27, effective 7 September 2000. Act No 115 of 2000, Sch 2, contains the following transitional provisions:

Definitions
1
In this Schedule:
new Act
means the Excise Act 1901 as amended by this Act.

old Act
means the Excise Act 1901 as in force immediately before the commencement of this Act.
Registered producers
4(1)
A person who is registered as a producer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a producer licence granted at that time under Part IV of the new Act.

4(2)
The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the producer licence.
Registered dealers
5(1)
A person who is registered as a dealer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a dealer licence granted at that time under Part IV of the new Act.

5(2)
The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the dealer licence.
Permissions under section 29
6
A permission granted under section 29 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to be a permission granted under:

(a) if the permission is in relation to a producer - section 30 of the new Act; and

(b) if the permission is in relation to a dealer - section 35 of the new Act. Regulations under section 33
7
Regulations made under section 33 of the old Act that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under:

(a) to the extent that the regulations are in relation to a producer - section 32 of the new Act; and

(b) to the extent that the regulations are in relation to a dealer - section 37 of the new Act. Securities under section 39
8
A security given under section 39 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to have been given at that time under section 16 of the new Act. Manufacturing licences
9(1)
If:

(a) an application for a licence was made under section 37 of the old Act; and

(b) immediately before the commencement of this item, the Collector had not made a decision whether to grant or refuse the licence;
the application is taken, with respect from that time, to be an application for a manufacturing licence made at that time under section 39 of the new Act.

9(2)
A manufacturing licence granted under Part IV of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to be a manufacturer licence granted at that time under Part IV of the new Act.

9(3)
The premises in respect of which the person was licensed is taken, with respect from that time, to be the premises specified in the manufacturer licence.
Information given under the regulations
10
If:

(a) regulations made under section 4 of this Act require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the new Act because of this Schedule, to provide information of the kind relevant to that Part; and

(b) the person provides that information;
the information is taken to be information provided by the person in an application under section 39 of the new Act.

For wording of former Part IV see note under Part III heading.

Division 4 - Suspension and cancellation of licences

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SECTION 39K ACTIVITIES THAT ARE PROHIBITED DURING SUSPENSION

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39K(1)
During a period in which a licence is suspended the licence holder must not, without permission under subsection (6):

(a) for a manufacturer licence - intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; and

(b) for a storage licence - intentionally keep or store excisable goods at the premises specified in the licence knowing, or being reckless as to whether, they are excisable goods.

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.

39K(2)
During a period in which a licence is suspended, the licence holder must not, without permission under subsection (6):

(a) for a producer licence - intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, it is tobacco seed, tobacco plant or tobacco leaf; and

(b) for a dealer licence - intentionally deal in material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, it is tobacco seed, tobacco plant or tobacco leaf.

Penalty:

(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and

(b) for tobacco leaf - 2 years imprisonment or the greater of:

(i) 500 penalty units; and

(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and 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.

39K(3)
During a period in which a manufacturer licence, producer licence or dealer licence is suspended, the licence holder must not, without permission under subsection (6), intentionally keep or store tobacco leaf knowing, or being reckless as to whether, it is tobacco leaf.

Penalty: 2 years imprisonment or the greater of:

(a) 500 penalty units; and

(b) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and 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.

39K(4)
During a period in which a licence is suspended, the licence holder must not, without permission under subsection (6):

(a) for a manufacturer licence - manufacture excisable goods; and

(b) for a storage licence - keep or store excisable goods at the premises specified in the licence; and

(c) for a producer licence - produce tobacco seed, tobacco plant or tobacco leaf; and

(d) for a dealer licence - deal in tobacco seed, tobacco plant or tobacco leaf; and

(e) for a manufacturer licence, storage licence, producer licence or dealer licence - keep or store tobacco leaf.

Penalty: 100 penalty units.

View history reference

View history note

39K(5)
Strict liability applies to subsection (4).

39K(6)
During a period in which the licence is suspended, the Collector may:

(a) give written permission for goods to be kept or stored at the premises specified in the licence; and

(b) give witten permission for a process to be carried out at the premises specified in the licence; and

(c) give written permission for the movement of goods from the premises specified in the licence to another place; and

(d) by written notice to the owner of goods at the premises specified in the licence, require him or her to remove the goods to another place approved by the Collector; and

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(e) take such control of the premises specified in the licence and of any goods at the premises as may be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts; and

(f) by written notice to the licence holder, require the holder to pay such costs incurred by the CEO as a result of the suspension.

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39K(7)
If an amount that the licence holder is required to pay in accordance with a notice under paragraph (6)(f) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.

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