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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).

View history note

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 1AA - Kinds of licences

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View history note

SECTION 38 KINDS OF LICENCES

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Kinds of licences

38(1)
Each of the following is a licence for the purposes of this Act:

(a) a manufacturer licence;

(b) a storage licence;

(c) a producer licence;

(d) a dealer licence.

Manufacturer licences

38(2)
A manufacturer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following:

(a) at one or more premises covered by the licence - manufacture kinds of excisable goods;

(b) at each premises covered by the licence - keep and store kinds of excisable goods on which duty has not been paid.

Note:

Certain manufacturer licences may cover only one premises (see subsection 38A(2) ).

Storage licences

38(3)
A storage licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following, at each premises covered by the licence:

(a) keep and store kinds of excisable goods on which duty has not been paid;

(b) carry out other activities authorised by the licence.

Producer licences

38(4)
A producer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following, at the premises covered by the licence:

(a) produce tobacco seed, tobacco plant or tobacco leaf;

(b) keep and store tobacco seed, tobacco plant and tobacco leaf.

Dealer licences

38(5)
A dealer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following at the premises covered by the licence:

(a) deal in tobacco seed, tobacco plant and tobacco leaf;

(b) keep and store tobacco seed, tobacco plant and tobacco leaf.

View history note

History

S 38 inserted by No 51 of 2024, s 3 and Sch 1 item 82, effective 1 July 2024. No 51 of 2024, s 3 and Sch 1 item 172 contain the following application provisions:

172 Application provisions - amendment of the Excise Act 1901
(1)
Except as is otherwise provided by this item, the amendments of the Excise Act 1901 made by this Part apply in relation to:
(a) a licence that is granted on or after the commencement of this item on an application made on or after that commencement; and
(b) a licence that is varied on or after that commencement.

(2)
Sections 39 to 39C of the Excise Act 1901 , as amended by this Part, apply in relation to an application for a licence made on or after the commencement of this item.

(3)
Sections 39E to 39L of the Excise Act 1901 , as amended by this Part, apply on and after the commencement of this item in relation to a licence that is in force on or after that commencement, whether the licence is granted before, on or after that commencement.

(4)
Subsections 39M(1) and (3) and 39N(1) of the Excise Act 1901 , as amended by this Part, apply to a licence that ceases to be in force on or after the commencement of this item.

(5)
Despite the amendments of sections 77E and 77F of the Excise Act 1901 made by this Part, those sections, as in force immediately before the commencement of this item, continue to apply in relation to a brewery licence that is cancelled, or that expires without being renewed, before that commencement.

(6)
A place specified in a licence that is in force immediately before the commencement of this item is taken, on and after that commencement, to be and always to have been covered by the licence for all purposes (subject to any variation of the licence on or after that commencement).

Former s 38 repealed by No 115 of 2000, s 3 and Sch 1 item 26, effective 7 September 2000. For former wording of s 38 see note under Part III heading.

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