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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).

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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 4 - Suspension and cancellation of licences

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SECTION 39G WHEN THE COLLECTOR MAY SUSPEND A LICENCE

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39G(1)
Subject to subsection (2) , the Collector may suspend a licence if the Collector has reasonable grounds for believing that:

(a) where the licence holder is a natural person - that person is not a fit and proper person; or

(b) where the licence holder is a partnership - any of the partners is not a fit and proper person; or

(c) where the licence holder is a company - a director, officer or shareholder of the company who participates in the management or control of the company is not a fit and proper person; or

(d) (Repealed by No 51 of 2024)

(e) where the licence holder is a company - the company is not a fit and proper company; or

(f) the licence holder is an associate (within the meaning of the Income Tax Assessment Act 1997 ) of a person who is not:

(i) a fit and proper person; or

(ii) a fit and proper company; or

(fa)

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if the licence holder is a natural person - he or she does not have, and he or she does not have available to him or her, the skills and experience to carry out the activity that is authorised by the licence; or

(fb)

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if the licence holder is a company - the company does not have available to it the skills and experience to carry out the activity that is authorised by the licence; or

(g) (Repealed by No 51 of 2024)

(h)

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in relation to a producer licence or dealer licence - the physical security of the storage place on the premises covered bythe licence is no longer adequate having regard to:

(i) the nature of the storage place; or

(ii) the quantity of tobacco leaf kept in the storage place; or

(iii) the procedures and methods adopted to ensure the security of tobacco leaf at the storage place; or

(i) (Repealed by No 51 of 2024)

(ia)

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the licence holder does not have a market for goods of a kind the licence relates to; or

(j) the licence holder is not keeping proper books of account or records to enable the CEO adequately to audit those books or records; or

(k)

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a condition of the licence, other than a condition that relates only to particular premises, has been breached; or

(l) the licence holder has made a statement to the Collector that is false or misleading; or

(m) it is necessary for the protection of the revenue to suspend the licence; or

(ma)

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in relation to a manufacturer licence that permits the manufacture of any tobacco goods - the licence holder has failed to comply with a requirement to provide security under section 16 in relation to that licence; or

(n) in relation to a manufacturer licence or storage licence - it is necessary for the purpose of ensuring compliance with the Excise Acts to suspend the licence; or

(o)

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the licence holder has not, for a period of at least 3 years, conducted any activities authorised by the licence at any premises covered by the licence; or

(p)

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one or more of the following matters exist for each premises covered by the licence:

(i) a matter mentioned in paragraph (1A)(a) , (d) or (e) ;

(ii) for a manufacturer licence or storage licence - a matter mentioned in paragraph (1A)(b) or (c) ;

whether or not the one or more matters existing for particular premises are the same for each premises.

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History

S 39G(1) amended by No 51 of 2024, s 3 and Sch 1 items 105 - 109, by repealing para (d) and (g), substituting " covered by " for " specified in " in para (h), repealing para (i), inserting " , other than a condition that relates only to particular premises, " in para (k) and inserting para (o) and (p), effective 1 July 2024. For application provisions, see note under s 38 . Para (d), (g) and (i) formerly read:

(d) a natural person who participates in the management or control of the premises specified in the licence is not a fit and proper person; or

(g) in relation to a manufacturer licence or storage licence - the physical security of the premises specified in the licence is no longer adequate having regard to:

(i) the nature of the premises; or

(ii) the kinds and quantity of goods kept at the premises; or

(iii) the procedures and methods adopted to ensure the security of goods at the premises; or

(i) in relation to a manufacturer licence or storage licence - the plant and equipment used at the premises specified in the licence are such that the protection of the revenue in relation to goods at the premises is inadequate; or

S 39G(1) amended by No 141 of 2018, s 3 and Sch 3 item 4, by inserting para (ma), effective 1 January 2019 and applicable in relation to tobacco goods manufactured on or after 1 July 2019.

S 39G(1) amended by No 74 of 2006, s 3 and Sch 1 items 41 to 43, by substituting " a natural person " for " an employee of the licence holder " in para (d), inserting paras (fa) and (fb) and inserting para (ia), applicable in relation to licences granted before or after 1 July 2006.

39G(1A)

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If the licence covers more than one premises, the Collector may suspend a licence in relation to particular premises if the Collector has reasonable grounds for believing that:

(a) a natural person who participates in the management or control of the premises is not a fit and proper person; or

(b) for a manufacturer licence or storage licence - the physical security of the premises is no longer adequate having regard to:

(i) the nature of the premises; or

(ii) the kinds and quantity of goods kept at the premises; or

(iii) the procedures and methods adopted to ensure the security of goods at the premises; or

(c) for a manufacturer licence or storage licence - the plant and equipment used at the premises covered by the licence are such that the protection of the revenue in relation to goods at the premises is inadequate; or

(d) in any case - the licence holder has not, for a period of at least 3 years, conducted any activities authorised by the licence at the premises; or

(e) in any case - a condition of the licence relating to the premises has been breached.

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39G(2)
If the licence is a producer licence or dealer licence, the Collector must not suspend the licence under paragraph (1)(a) , (b) , (c) , (d) , or (f) unless the Collector is satisfied that it is necessary to suspend the licence to protect the revenue.

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