Excise Act 1901
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).
The Collector may cancel a licence if the Collector is entitled to suspend the licence under section 39G . 39L(2)
The Collector must cancel a licence if the Collector:
(a) receives a written notice from the licence holder requesting the Collector to cancel the licence; and
(b) is satisfied that the licence holder has no tobacco seed, tobacco plant, tobacco leaf or excisable goods in his or her possession, custody or control. 39L(3)
The Collector must cancel a licence under subsection (1) or (2) by written notice:
(a) served, either personally or by post, on the licence holder; or
(b) served personally on a person who, at the time of service, apparently participates in the management or control of the premises specified in the licence. 39L(4)
If the Collector cancels the licence, the Collector must by written notice inform the owner of excisable goods at the premises specified in the licence:
(a) that the owner is required, within a time specified in the notice or any further time allowed by the Collector, to:
(i) pay to the Collector duty payable in respect of the goods at the premises; or
(ii) remove the goods at the premises to another place in accordance with permission obtained from the Collector; and
(b) that, if the owner does not comply with the requirements of the notice, the goods will be sold or otherwise disposed of. 39L(5)
The notice under subsection (4) must be:
(a) served, either personally or by post, on the owner of the goods; and
(b) served personally on a person who, at the time of the cancellation of the licence, apparently participated in the management or control of the premises specified in the licence. 39L(6)
If the owner of goods to which a notice under subsection (4) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Collector, the Collector may sell, or otherwise dispose of, the goods. 39L(7)
If the licence of a person is cancelled, the person must surrender the licence to the Collector if requested by the Collector to do so.
Penalty: 1 penalty unit.39L(8)
Strict liability applies to subsection (7).
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