Excise Act 1901
PART IV
-
MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES
Division 5
-
Dealing with goods after cancellation etc.
SECTION 39N
REMOVAL OF GOODS BY COLLECTOR IF LICENCE CEASES TO BE IN FORCE OR IS VARIED
39N(1)
If a licence ceases to be in force, the Collector may cause: (a) any excisable goods on which duty has not been paid that are at any of the premises that were covered by the licence; and (b) any packages in which the goods are contained;
39N(1A)
If a licence is varied to no longer cover particular premises, the Collector may cause: (a) any excisable goods on which duty has not been paid that are at the premises; and (b) any packages in which the goods are contained;
39N(2)
The Collector may sell or otherwise dispose of goods if after 6 months after removing the goods under subsection (1) or (1A) : (a) they are not claimed, in writing, by their owner; or (b) the duty, expenses of removal, storage rent and other storage charges (if any) on or in respect of them have not been paid.
39N(3)
The duty to be paid on the excisable goods claimed under subsection (2) is to be calculated at the rate in force at the time when the duty is paid.
39N(4)
This section does not apply to licences to which section 77E applies.
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 2007A 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).
View history note
Hide history noteIf a licence ceases to be in force, the Collector may cause: (a) any excisable goods on which duty has not been paid that are at any of the premises that were covered by the licence; and (b) any packages in which the goods are contained;
to be removed to such other place as the Collector thinks fit.
39N(1A)
If a licence is varied to no longer cover particular premises, the Collector may cause: (a) any excisable goods on which duty has not been paid that are at the premises; and (b) any packages in which the goods are contained;
to be removed to such other place as the Collector thinks fit.
39N(2)
The Collector may sell or otherwise dispose of goods if after 6 months after removing the goods under subsection (1) or (1A) : (a) they are not claimed, in writing, by their owner; or (b) the duty, expenses of removal, storage rent and other storage charges (if any) on or in respect of them have not been paid.
39N(3)
The duty to be paid on the excisable goods claimed under subsection (2) is to be calculated at the rate in force at the time when the duty is paid.
39N(4)
This section does not apply to licences to which section 77E applies.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.