Customs Act 1901

PART V - WAREHOUSES  

SECTION 78   INTERPRETATION  

78(1)    

In this Part, unless the contrary intention appears -

excise-equivalent warehouse licence
means a warehouse licence that authorises the warehousing of excise-equivalent goods, but does not include a warehouse licence that:

(a) covers an outwards duty free shop (as defined in subsection 96A(1) ); or

(b) covers an inwards duty free shop (as defined in subsection 96B(1) ); or

(c) authorises the storage of goods (other than fuel) to be supplied to aircraft or ships as aircraft ' s stores or ship ' s stores.

An expression used in paragraph (c) of this definition that is defined in section 130C has the same meaning when used in that paragraph as it has in Part VII .

place
includes an area, a building and a part of a building;

warehouse
, in relation to a warehouse licence, means a warehouse covered by the licence;

warehouse licence
means a licence granted under section 79 and includes such a licence that has been renewed under section 84 .

warehouse licence application charge
means the warehouse licence application charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 80 .

warehouse licence charge
means the warehouse licence charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 85 .

warehouse licence variation charge
means the warehouse licence variation charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 81B of this Act.

78(2)    
(Repealed by No 41 of 2015)

78(3)    
For the purposes of this Part, a person shall be taken to participate in the management or control of a warehouse if -

(a)    

he or she has authority to direct the operations of the warehouse or to direct activities in the warehouse, the removal of goods from the warehouse, or another important part of the operations of the warehouse; or

(b)    

he or she has authority to direct a person who has authority referred to in paragraph (a) in the exercise of that authority.