Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)
Schedule 1 Amendment of the Excise Act 1901
26 Parts III and IV
Repeal the Parts, substitute:
Part III - Manufacturers, producers and dealers
Division 1 - Manufacturers
25 Only licensed manufacturers to manufacture excisable goods
(1) A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.
Penalty: 2 years imprisonment or the greater of:
(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.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person who does not hold a manufacturer licence must not manufacture excisable goods.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
26 Licensed manufacturers to manufacture in accordance with Act and licence
(1) A licensed manufacturer must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the manufacture contravenes this Act or the manufacturer licence.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed manufacturer must not manufacture excisable goods in contravention of this Act or the manufacturer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
27 Licensed manufacturers to manufacture only at licensed premises
(1) A licensed manufacturer must not intentionally manufacture excisable goods at premises that are not specified in the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and:
(a) knowing the premises are not specified in the manufacturer licence; or
(b) being reckless as to whether the premises are specified in the manufacturer licence.
Penalty: 2 years imprisonment or the greater of:
(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.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed manufacturer must not manufacture excisable goods at premises that are not specified in the manufacturer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
Division 2 - Producers
28 Only licensed producers to produce tobacco leaf etc.
(1) A person who does not hold a producer licence must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf - 2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person who does not hold a producer licence must not produce tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
29 Licensed producers to produce in accordance with Act and licence
(1) A licensed producer must not intentionally produce tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the production contravenes this Act or the producer licence.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the producer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
30 Licensed producers to store tobacco leaf etc. at licensed premises
(1) A licensed producer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:
(a) knowing the premises are not specified in the producer licence; or
(b) being reckless as to whether the premises are specified in the producer licence.
Penalty:
(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf - 2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed producer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
31 Licensed producers to produce tobacco leaf etc. at licensed premises
(1) A licensed producer must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:
(a) knowing the premises are not specified in the producer licence; or
(b) being reckless as to whether the premises are specified in the producer licence.
Penalty:
(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf - 2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
32 Accounts and returns for licensed producers
(1) A person who:
(a) is a licensed producer; or
(b) having been a licensed producer, has ceased to be a licensed producer;
must, with respect to tobacco seed, tobacco plant or tobacco leaf produced by the licensed producer, keep accounts and make returns in accordance with the regulations.
Penalty: 30 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) Strict liability applies to subsection (1).
Division 3 - Dealers
33 Only licensed dealers to deal in tobacco leaf etc.
(1) A person who does not hold a dealer licence must not intentionally deal in material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf - 2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person who does not hold a dealer licence must not deal in tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
(4) Subsections (1) and (2) do not apply to a licensed producer who:
(a) transfers tobacco seed, tobacco plant or tobacco leaf that the producer has produced; or
(b) acquires tobacco seed or tobacco plant for the purpose of producing tobacco seed, tobacco plant or tobacco leaf.
Note: A defendant bears an evidential burden for the matters in subsection (4).
34 Licensed dealers to deal in accordance with Act and licence
(1) A licensed dealer must not intentionally deal in tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the dealing contravenes this Act or the dealer licence.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed dealer must not deal in tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the dealer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
35 Licensed dealers to store tobacco leaf etc. at licensed premises
(1) A licensed dealer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the dealer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco and:
(a) knowing the premises are not specified in the dealer licence; or
(b) being reckless as to whether the premises are specified in the dealer licence.
Penalty:
(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf - 2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A licensed dealer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the dealer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
36 Licensed dealers to deal in tobacco leaf etc. at licensed premises
(1) A licensed dealer must not intentionally carry on a business as a dealer at premises that are not specified in the dealer licence:
(a) knowing the premises are not specified in the dealer licence; or
(b) being reckless as to whether the premises are specified in the dealer licence.
Penalty: 2 years imprisonment or 500 penalty units.
(2) A licensed dealer must not carry on a business as a dealer at premises that are not specified in the dealer licence.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
37 Accounts and returns for licensed dealers
(1) A person who:
(a) is a licensed dealer; or
(b) having been a licensed dealer, has ceased to be a licensed dealer;
must, with respect to tobacco seed, tobacco plant or tobacco leaf dealt in by the licensed dealer, keep accounts and make returns in accordance with the regulations.
Penalty: 30 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) Strict liability applies to subsection (1).