Excise Act 1901

PART X - PENAL PROVISIONS  

SECTION 116   FORFEITURE  

116(1)    
The following goods shall be forfeited to the Crown:

(a)    

all excisable goods manufactured or partly manufactured by a person who is not a licensed manufacturer;

(aa)    

all tobacco in respect of which a person:

(i) commits an offence against this Act or an offence against a provision in Division 308 in Schedule 1 to the Taxation Administration Act 1953 ; or

(ii) contravenes subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953 ;

(b)    

all tobacco seed, tobacco plant or tobacco leaf found on any premises where the manufacture of excisable goods is unlawfully carried on;

(ba)    

all tobacco seed, tobacco plant or tobacco leaf that has been moved without permission under section 44 ;

(bb)    

all tobacco seed, tobacco plant (whether or not in the ground) or tobacco leaf found in the possession, custody or control of a person (other than a licensed producer, licensed dealer or licensed manufacturer) without permission;

(bc)    

all tobacco seed, tobacco plant (whether or not in the ground) or tobacco leaf kept or stored at a place that is not covered by a producer licence, dealer licence or manufacturer licence;

(c)    all goods used, or capable of being used, in, or in connexion with, the manufacture of excisable goods, found on any premises where the manufacture of excisable goods is unlawfully carried on;

(ca)    

without limiting paragraph (c) , equipment in respect of which a person commits an offence against section 308-205 or 308-210 in Schedule 1 to the Taxation Administration Act 1953 ;

(d)    

all excisable goods subject to the CEO ' s control that are moved, altered or interfered with except as authorized by this Act;

(da)    

a still made, removed, set up, erected, sold or otherwise disposed of, purchased or otherwise acquired, imported, or in the possession, custody or control of a person, in contravention of section 77FK ;

(e)    all vehicles and animals conveying, or having packed therein or thereon, any forfeited goods, and all animals and harness used in drawing any such vehicle; and

(f)    all packages in which forfeited goods are contained.

116(2)    

For the purposes of subsection (1) , goods consisting of beer as defined in the Prefatory Notes to the Schedule to the Excise Tariff 1921 that are sold or offered for sale in contravention of paragraph 120(1)(iiia) shall be deemed to be excisable goods manufactured by a person who is not a licensed manufacturer.