Excise Act 1901

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).

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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 2 - The granting of licences

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SECTION 39A IT IS IN THE COLLECTOR ' S DISCRETION WHETHER TO GRANT LICENCE

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39A(1)

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The Collector may, by written notice given to the applicant, grant, or refuse to grant, a licence.

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39A(1A)

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Without limiting subsection (1) , but subject to subsections (2) and (3) of this section and subsection 38A(2) , if the application is for a licence that would cover more than one premises, the Collector may decide:

(a) to grant the licence under subsection (1) of this section covering any or all of the premises; or

(b) to refuse to grant the licence.

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39A(2)
Without limiting subsection (1) but subject to subsection (3) , the Collector may refuse to grant a licence if, in the Collector ' s opinion:

(a) where the applicant is a natural person - the applicant is not a fit and proper person; or

(b) where the applicant is a partnership - any of the partners is not a fit and proper person; or

(c) where the applicant is a company - any director, officer or shareholder of the company who would participate in the management or control of the company is not a fit and proper person; or

(d) (Repealed by No 51 of 2024)

(e) where the applicant is a company - the company is not a fit and proper company; or

(f) the applicant is an associate (within the meaning of the Income Tax Assessment Act 1997 ) of a person who is not:

(i) a fit and proper person; or

(ii) a fit and proper company; or

(fa)

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if the applicant is a natural person - he or she does not have, and he or she does not have available to him or her, the skills and experience to carry out the activity that would be authorised by the licence; or

(fb)

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if the applicant is a company - the company does not have available to it the skills and experience to carry out the activity that would be authorised by the licence; or

(g) (Repealed by No 51 of 2024)

(h) in relation to an application for a producer licence or dealer licence - the physical security of the storage place on the premises in relation to which the licence is sought is not adequate having regard to:

(i) the nature of the storage place; or

(ii) the quantity of tobacco leaf that would be kept at the storage place; or

(iii) the procedures and methods that would be adopted by the applicant to ensure the security of tobacco leaf at the storage place; or

(i) (Repealed by No 51 of 2024)

(ia)

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the applicant would not have a market for goods of a kind the licence would relate to; or

(j) the applicant would not be able to keep proper books of account or records to enable the CEO adequately to audit those books or records; or

(k) in relation to an application for a storage licence - the grant of the licence would delay liability for duty; or

(l) refusal to grant the licence is necessary to protect the revenue; or

(m)

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in relation to an application for a manufacturer licence that permits the manufacture of any tobacco goods - the applicant has previously failed to comply with a requirement to provide security under section 16 ; or

(n)

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one or more of the following matters exist for each of the premises described in the application:

(i) a matter mentioned in paragraph (2A)(a) ;

(ii) if the application is for a manufacturer licence or storage licence - a matter mentioned in paragraph (2A)(b) or (c) ;

whether or not the one or more matters existing for particular premises are the same for each premises.

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History

S 39A(2) amended by No 51 of 2024, s 3 and Sch 1 items 88 and 89, by repealing para (d), (g) and (i) and inserting para (n), effective 1 July 2024. For application provisions, see note under s 38 . Para (d), (g) and (i) formerly read:

(d) a natural person who would participate in the management or control of the premises in relation to which the licence is sought is not a fit and proper person; or

(g) in relation to an application for a manufacturer licence or storage licence - the physical security of the premises in relation to which the licence is sought is not adequate having regard to:

(i) the nature of the premises; or

(ii) the kinds and quantity of goods that would be kept at the premises; or

(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or

(i) in relation to an application for a manufacturer licence or storage licence - the plant and equipment that would be used in relation to goods at the premises in relation to which the licence is sought are not suitable having regard to the nature of those goods and the premises; or

S 39A(2) amended by No 141 of 2018. s 3 and Sch 3 item 2, by inserting para (m), effective 1 January 2019 and applicable in relation to tobacco goods manufactured on or after 1 July 2019.

S 39A(2) amended by No 74 of 2006, s 3 and Sch 1 items 26 to 28, by substituting " a natural person " for " an employee of the applicant " in para (d), inserting paras (fa) and (fb) and inserting para (ia), applicable in relation to applications made after 1 July 2006.

39A(2A)

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Subject to subsection (3) , the Collector may refuse to grant a licence that would cover particular premises if, in the Collector ' s opinion:

(a) a natural person who would participate in the management or control of the premises is not a fit and proper person; or

(b) for an application for a manufacturer licence or storage licence - the physical security of the premises is not adequate having regard to:

(i) the nature of the premises; or

(ii) the kinds and quantity of goods that would be kept at the premises; or

(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or

(c) for an application for a manufacturer licence or storage licence - the plant and equipment that would be used in relation to goods at the premises are not suitable having regard to the nature of those goods and the premises.

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39A(3)

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If the application is for a producer licence or dealer licence, the Collector must not refuse to grant the licence on a ground mentioned in paragraph (2)(a) , (b) , (c) or (f) , or the ground mentioned in paragraph (2)(n) relying on paragraph (2A)(a) , unless the Collector is satisfied that it is necessary to refuse to grant the licence to protect the revenue.

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