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 3 - Conditions and duration of licences

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SECTION 39D CONDITIONS OF LICENCE

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39D(1)
A licence is subject to the condition that the licence holder must, within 30 days after one of the following matters occurs, give the Collector particulars in writing of the matter:

(a)

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one of the following persons is charged with an offence of the kind referred to in paragraph 39B(a) :

(i) the licence holder;

(ii) where the licence holder is a partnership - a partner;

(iii) where the licence holder is a company - a person who participates in the management or control of the company;

(iv) a person who participates in the management or control of any of the premises covered by the licence;

(b) a person referred to in paragraph (a) of this subsection is convicted of an offence of the kind referred to in paragraph 39B(b) or becomes bankrupt;

(c) where the licence holder is a company - a person not described in the application for the licence as participating in the management or control of the company commences so to participate;

(d)

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a person not described in the application for the licence as participating in the management or control of any of the premises covered by the licence commences so to participate;

(e) where the licence holder is a partnership - there is a change in the membership of the partnership;

(f)

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where the licence holder is a company - any of the following events occurs:

(i) the company is charged with an offence of a kind referred to in paragraph 39C (a);

(ii) the company is convicted of an offence of a kind referred to in paragraph 39C (b);

(iii) a receiver of the property, or part of the property, of the company is appointed;

(iv) an administrator of the company is appointed under section 436A , 436B or 436C of the Corporations Act 2001 ;

(v) the company executes a deed of company arrangement under Part 5.3A of that Act;

(va) a small business restructuring practitioner for the company is appointed under section 453B of that Act;

(vb) the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;

(vi) the company begins to be wound up;

(g)

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in relation to a manufacturer licence or storage licence - there is a substantial change in:

(i) a matter affecting the physical security of any of the premises covered by the licence; or

(ii) the plant or equipment used in relation to goods at any of the premises covered by the licence;

(h)

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in relation to a producer licence or dealer licence - there is a substantial change in a matter affecting the physical security of the storage place on the premises covered by the licence;

(i) in relation to a manufacturer licence - the licence holder has ceased to manufacture excisable goods;

(j)

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in relation to a manufacturer licence or storage licence - the licence holder has ceased to keep and store goods at any of the premises covered by the licence;

(k) in relation to a producer licence - the licence holder has ceased to produce tobacco seed, tobacco plant and tobacco leaf;

(l) in relation to a dealer licence - the licence holder has ceased to deal in tobacco seed, tobacco plant and tobacco leaf.

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39D(2)
A licence is subject to such other conditions (if any) as are prescribed.

39D(3)
A licence is subject to such other conditions (if any) as are specified in the licence, being conditions considered by the Collector to be necessary or desirable for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.

Note: If the licence permits the manufacture of tobacco goods, the Collector must state the tobacco excise period in the licence and the licence holder must give a tobacco excise return for each tobacco excise period, see section 66 .

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39D(4)

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The Collector may, upon application by the licence holder and upon the production of the licence and any relevant notice given under section 39DA :

(a) vary or revoke a condition of the licence (other than a condition covered by subsection (1) or (2) ); or

(b) impose an additional condition for the licence;

by making an alteration to, or an endorsement on, the licence or notice.

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