Excise Act 1901

PART IV - MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES  

Division 1AA - Kinds of licences  

SECTION 38   KINDS OF LICENCES  


Kinds of licences

38(1)    
Each of the following is a licence for the purposes of this Act:

(a)    a manufacturer licence;

(b)    a storage licence;

(c)    a producer licence;

(d)    a dealer licence.

Manufacturer licences

38(2)    
A manufacturer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following:

(a)    at one or more premises covered by the licence - manufacture kinds of excisable goods;

(b)    at each premises covered by the licence - keep and store kinds of excisable goods on which duty has not been paid.

Note:

Certain manufacturer licences may cover only one premises (see subsection 38A(2) ).



Storage licences

38(3)    
A storage licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following, at each premises covered by the licence:

(a)    keep and store kinds of excisable goods on which duty has not been paid;

(b)    carry out other activities authorised by the licence.

Producer licences

38(4)    
A producer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following, at the premises covered by the licence:

(a)    produce tobacco seed, tobacco plant or tobacco leaf;

(b)    keep and store tobacco seed, tobacco plant and tobacco leaf.

Dealer licences

38(5)    
A dealer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following at the premises covered by the licence:

(a)    deal in tobacco seed, tobacco plant and tobacco leaf;

(b)    keep and store tobacco seed, tobacco plant and tobacco leaf.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.