Excise Act 1901
PART IV
-
MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES
Division 5
-
Dealing with goods after cancellation etc.
SECTION 39M
REMOVAL OF GOODS IF LICENCE CEASES TO BE IN FORCE OR IS VARIED
Fault-based offences
39M(1)
If a licence ceases to be in force, a person must not, without permission, intentionally remove from any of the premises that were covered by the licence any excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
39M(2)
If a licence is varied to no longer cover particular premises, a person must not, without permission, intentionally remove from the premises any excisable goods on which duty has not been paid, knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
Strict liability offences
39M(3)
If a licence ceases to be in force, a person must not, without permission, remove from any of the premises that were covered by the licence: (a) any excisable goods the duty on which has not been paid; or (b) any tobacco seed, tobacco plant or tobacco leaf.
39M(3A)
If a licence is varied to no longer cover particular premises, a person must not, without permission, remove from the premises any excisable goods on which duty has not been paid.
39M(4)
Strict liability applies to subsections (3) and (3A) .
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 noteFault-based offences
39M(1)
If a licence ceases to be in force, a person must not, without permission, intentionally remove from any of the premises that were covered by the licence any excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
Penalty: 2 years imprisonment or the greater of:
39M(2)
If a licence is varied to no longer cover particular premises, a person must not, without permission, intentionally remove from the premises any excisable goods on which duty has not been paid, knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
Penalty: 2 years imprisonment or the greater of:
Strict liability offences
39M(3)
If a licence ceases to be in force, a person must not, without permission, remove from any of the premises that were covered by the licence: (a) any excisable goods the duty on which has not been paid; or (b) any tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
39M(3A)
If a licence is varied to no longer cover particular premises, a person must not, without permission, remove from the premises any excisable goods on which duty has not been paid.
Penalty: 100 penalty units.
39M(4)
Strict liability applies to subsections (3) and (3A) .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.