PART IV
-
MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES
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 2007
A 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).
History
Part IV inserted by No 115 of 2000, s 3 and Sch 1 item 26 and 27, effective 7 September 2000. Act No 115 of 2000, Sch 2, contains the following transitional provisions:
Definitions
1
In this Schedule:
new Act
means the
Excise Act 1901
as amended by this Act.
old Act
means the
Excise Act 1901
as in force immediately before the commencement of this Act.
Registered producers
4(1)
A person who is registered as a producer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a producer licence granted at that time under Part IV of the new Act.
4(2)
The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the producer licence.
Registered dealers
5(1)
A person who is registered as a dealer under Part III of the old Act
immediately before the commencement of this item is taken, with respect from that time, to be the holder of a dealer licence granted at that time under Part IV of the new Act.
5(2)
The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the dealer licence.
Permissions under section 29
6
A permission granted under section 29 of the old Act
that is in force immediately before the commencement of this item is taken, with respect from that time, to be a permission granted under:
(a)
if the permission is in relation to a producer
-
section 30 of the new Act; and
(b)
if the permission is in relation to a dealer
-
section 35 of the new Act.
Regulations under section 33
7
Regulations made under section 33 of the old Act
that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under:
(a)
to the extent that the regulations are in relation to a producer
-
section 32 of the new Act; and
(b)
to the extent that the regulations are in relation to a dealer
-
section 37 of the new Act.
Securities under section 39
8
A security given under section 39 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to have been given at that time under section 16 of the new Act.
Manufacturing licences
9(1)
If:
(a)
an application for a licence was made under section 37 of the old Act; and
(b)
immediately before the commencement of this item, the Collector had not made a decision whether to grant or refuse the licence;
the application is taken, with respect from that time, to be an application for a manufacturing licence made at that time under section 39 of the new Act.
9(2)
A manufacturing licence granted under Part IV of the old Act
that is in force immediately before the commencement of this item is taken, with respect from that time, to be a manufacturer licence granted at that time under Part IV of the new Act.
9(3)
The premises in respect of which the person was licensed is taken, with respect from that time, to be the premises specified in the manufacturer licence.
Information given under the regulations
10
If:
(a)
regulations made under section 4 of this Act require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the new Act because of this Schedule, to provide information of the kind relevant to that Part; and
(b)
the person provides that information;
the information is taken to be information provided by the person in an application under section 39 of the new Act.
For wording of former Part IV see note under Part III heading.
Division 4
-
Suspension and cancellation of licences
History
Div 4 inserted by No 115 of 2000, s 3 and Sch 1 item 27, effective 7 September 2000.
SECTION 39LA
VARIATION OF CERTAIN LICENCES TO REMOVE PREMISES
39LA(1)
Subject to subsection
(3)
, the Collector may vary a licence to no longer cover particular premises if:
(a)
the licence covers more than one premises; and
(b)
the Collector is entitled to suspend the licence in relation to the premises relying on subsection
39G(1A)
.
39LA(2)
Subject to subsection
(3)
, the Collector must vary a licence to no longer cover particular premises if:
(a)
the licence covers more than one premises; and
(b)
the Collector receives written notice from the licence holder requesting the variation.
39LA(3)
The Collector must not vary a licence under subsection
(1)
or
(2)
if the effect of varying the licence would be:
(a)
for a manufacturer licence
-
that there are no factories covered by the licence; or
(b)
for a storage licence
-
that there are no premises covered by the licence.
39LA(4)
The Collector must vary a licence under subsection
(1)
or
(2)
by written notice:
(a)
served, either personally or by post, on the licence holder; or
(b)
served personally on a person who, at the time of service, apparently participates in the management or control of premises covered by the licence.
39LA(5)
If the Collector varies the licence under subsection
(1)
, the Collector must, by written notice, inform an owner of excisable goods at the premises that will no longer be covered by the licence:
(a)
that the owner is required, within a time specified in the notice or any further time allowed by the Collector, to:
(i)
pay to the Collector duty payable in respect of the goods at the premises; or
(ii)
remove the goods at the premises to another place in accordance with permission obtained from the Collector; and
(b)
that, if the owner does not comply with the requirements of the notice, the goods will be sold or otherwise disposed of.
39LA(6)
The notice under subsection
(5)
must be:
(a)
served, either personally or by post, on the owner of the goods; or
(b)
served personally on a person who, at the time of the variation of the licence, apparently participated in the management or control of the premises.
39LA(7)
If the owner of goods in relation to which a notice under subsection
(5)
is served fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Collector, the Collector may sell, or otherwise dispose of, the goods.
History
S 39LA inserted by No 51 of 2024, s 3 and Sch 1 item 133, effective 1 July 2024. For application provisions, see note under s
38
.