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).
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
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Conditions and duration of licences
History
Div 3 inserted by No 115 of 2000, s 3 and Sch1 item 27, effective 7 September 2000.
SECTION 39E
DURATION OF LICENCES
39E(1)
A licence comes into force on the day it is granted.
39E(2)
A manufacturer licence authorising the manufacture of any tobacco goods, a dealer licence or a producer licence remains in force until the cancellation or expiry of the licence, whichever occurs first.
History
S 39E(2) substituted by No 51 of 2024, s 3 and Sch 1 item 100, effective 1 July 2024. For application provisions, see note under s
38
. S 39E(2) formerly read:
39E(2)
It remains in force, unless cancelled earlier, until the end of the next 30 September after the second anniversary of the day on which it is granted.
Example 1:
A licence is granted on 15 October 2007. It ends on 30 September 2010.
Example 2:
A licence is granted on 15 September 2007. It ends on 30 September 2009.
39E(3)
For the purposes of subsection
(2)
, a licence expires at the end of:
(a)
the 30 September after the second anniversary of the day on which the licence is granted; or
(b)
if the licence is renewed under subsection
39F(5)
one or more times
-
the last day of the 3 year period that begins on the day the licence would otherwise have expired if the most recent renewal had not occurred.
Example 1:
A manufacturer licence that authorises the manufacture of tobacco goods is granted on 17 September 2025 and is not renewed. It expires at the end of 30 September 2027.
Example 2:
A producer licence is granted on 18 October 2025 and is not renewed. It expires at the end of 30 September 2028.
Example 3:
A dealer licence is granted on 20 March 2026. It is renewed under subsection
39F(5)
on or before 30 September 2028, and is renewed again on or before 30 September 2031. It expires at the end of 30 September 2034.
History
S 39E(3) inserted by No 51 of 2024, s 3 and Sch 1 item 100, effective 1 July 2024. For application provisions, see note under s
38
.
39E(4)
A storage licence, or a manufacturer licence not covered by subsection
(2)
, remains in force until it is cancelled.
History
S 39E(4) inserted by No 51 of 2024, s 3 and Sch 1 item 100, effective 1 July 2024. For application provisions, see note under s
38
.
History
S 39E substituted by No 74 of 2006, s 3 and Sch 1 item 37, applicable to licences granted after 1 July 2006 (whether the application for the licence was made before or after 1 July 2006). S 39E formerly read:
SECTION 39E DURATION OF LICENCES
39E(1)
A manufacturer licence comes into force on the day the licence is granted and remains in force, unless cancelled earlier, until:
(a)
31 December (the
expiry day
) after:
(i)
the day of grant; or
(ii)
the day of renewal or last renewal; or
(b)
if an application for renewal has been made before the expiry day but the Collector has not made a decision whether to renew before the expiry day
-
such other day as the Collector determines in writing.
39E(2)
A producer licence, dealer licence or storage licence comes into force on the day the licence is granted and remains in force unless it is cancelled.
S 39E inserted by No 115 of 2000, s 3 and Sch 1 item 27, effective 7 September 2000.