Excise Act 1901

REMOVAL OF GOODS ON CANCELLATION ETC OF LICENCE  
120A
Where a licence has been cancelled, or has expired and has not been renewed, a person shall not, except by authority, remove or cause to be removed from the premises that constituted the factory of the holder of the licence any excisable goods the duty on which has not been paid or any proclaimed material.

Penalty: $5,000.