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

147   After subsection 39N(1)

Insert:

(1A) If a licence is varied to no longer cover particular premises, the Collector may cause:

(a) any excisable goods on which duty has not been paid that are at the premises; and

(b) any packages in which the goods are contained;

to be removed to such other place as the Collector thinks fit.