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

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 3   Application and transitional provisions

171   Transitional provisions - warehouse licence application charges and warehouse licence charges

(1) If:

(a) a person or partnership applied for an excise-equivalent warehouse licence (within the meaning of the Customs Act 1901 as amended by this Part) before the commencement of this item; and

(b) the licence is grantedbefore, on or after that commencement; and

(c) the licence comes into force on or after 1 July 2024;

then:

(d) the Comptroller-General of Customs, on behalf of the Commonwealth, must refund to the person or partnership an amount equal to so much of any warehouse licence application charge as has been paid for the grant of the licence; and

(e) so much of any warehouse licence charge as has not been paid in respect of the grant of the licence before the commencement of this item is taken on and after that commencement to no longer be payable under section 85 of the Customs Act 1901; and

(f) the Comptroller-General of Customs, on behalf of the Commonwealth, must refund to the person or partnership an amount equal to so much of any warehouse licence charge as has been paid for the grant of the licence.

(2) If:

(a) a person or partnership applied to renew an excise-equivalent warehouse licence (within the meaning of the Customs Act 1901 as amended by this Part) before the commencement of this item; and

(b) the licence is renewed before 1 July 2024; and

(c) but for the amendments of section 83 of the Customs Act 1901 made by this Part, the 12 month period mentioned in subsection 84(4) of that Act would have ended on 30 June 2025;

then:

(d) so much of any warehouse licence charge as has not been paid in respect of the renewal of the licence before the commencement of this item is taken on and after that commencement to no longer be payable under section 85 of the Customs Act 1901; and

(e) the Comptroller-General of Customs, on behalf of the Commonwealth, must refund to the person or partnership an amount equal to so much of any warehouse licence charge as has been paid for the renewal of the licence.

(3) Despite the amendments of the Customs Licensing Charges Act 1997 made by this Part, section 6E of that Act, as in force immediately before commencement of this item, continues to apply in relation to the grant of a licence that came into force before 1 July 2024.