Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Excise Act 1901

100   Subsection 39E(2)

Repeal the subsection (including the examples), substitute:

(2) A manufacturer licence authorising the manufacture of any tobacco goods, a dealer licence or a producer licence remains in force until the cancellation or expiry of the licence, whichever occurs first.

(3) For the purposes of subsection (2), a licence expires at the end of:

(a) the 30 September after the second anniversary of the day on which the licence is granted; or

(b) if the licence is renewed under subsection 39F(5) one or more times - the last day of the 3 year period that begins on the day the licence would otherwise have expired if the most recent renewal had not occurred.

Example 1: A manufacturer licence that authorises the manufacture of tobacco goods is granted on 17 September 2025 and is not renewed. It expires at the end of 30 September 2027.

Example 2: A producer licence is granted on 18 October 2025 and is not renewed. It expires at the end of 30 September 2028.

Example 3: A dealer licence is granted on 20 March 2026. It is renewed under subsection 39F(5) on or before 30 September 2028, and is renewed again on or before 30 September 2031. It expires at the end of 30 September 2034.

(4) A storage licence, or a manufacturer licence not covered by subsection (2), remains in force until it is cancelled.