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

142   After subsection 39M(3)

Insert:

(3A) If a licence is varied to no longer cover particular premises, a person must not, without permission, remove from the premises any excisable goods on which duty has not been paid.

Penalty: 100 penalty units.