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 4
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Suspension and cancellation of licences
History
Div 4 inserted by No 115 of 2000, s 3 and Sch 1 item 27, effective 7 September 2000.
SECTION 39J
METHOD OF SUSPENSION
39J(1)
If the Collector decides to suspend a licence relying on subsection
39G(1)
or
(1A)
, the Collector must give a written notice in accordance with this section to the licence holder.
History
S 39J(1) amended by No 51 of 2024, s 3 and Sch 1 item 114, by inserting
"
relying on subsection 39G(1) or (1A)
"
, effective 1 July 2024. For application provisions, see note under s
38
.
39J(2)
The notice must be:
(a)
served, either personally or by post, on the licence holder; or
(b)
served personally on a person who, at the time of service, apparently participates in the management or control of any of the premises covered by the licence.
History
S 39J(2) amended by No 51 of 2024, s 3 and Sch 1 item 115, by substituting
"
any of the premises covered by
"
for
"
the premises specified in
"
in para (b), effective 1 July 2024. For application provisions, see note under s
38
.
39J(3)
A notice given under subsection
(1)
relating to a suspension relying on subsection
39G(1)
:
(a)
must state that, if the licence holder wishes to prevent the cancellation of the licence, he or she may, within 7 days after the day on which the notice was served, give to the Collector at an address specified in the notice a written statement showing cause why the licence should not be cancelled; and
(b)
may, if it appears to the Collector to be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts, state that the licence is suspended.
History
S 39J(3) amended by No 51 of 2024, s 3 and Sch 1 item 116, by substituting
"
A notice given under subsection (1) relating to a suspension relying on subsection 39G(1)
"
for
"
The notice
"
, effective 1 July 2024. For application provisions, see note under s
38
.
39J(4)
If the notice states that the licence is suspended, then the licence is suspended on and from the service of the notice.
39J(4A)
A notice given under subsection
(1)
relating to a suspension relying on subsection
39G(1A)
:
(a)
must state that, if the licence holder wants the licence to continue to cover the premises to which the suspension relates, the licence holder may, within 7 days after the day on which the notice was served, give to the Collector at an address specified in the notice a written statement showing cause why the premises should continue to be covered by the licence; and
(b)
may, if it appears to the Collector to be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts, state that the licence is suspended in relation to the premises.
History
S 39J(4A) inserted by No 51 of 2024, s 3 and Sch 1 item 117, effective 1 July 2024. For application provisions, see note under s
38
.
39J(4B)
If the notice states that the licence is suspended in relation to particular premises, then the licence is suspended in relation to the premises on and from the service of the notice.
History
S 39J(4B) inserted by No 51 of 2024, s 3 and Sch 1 item 117, effective 1 July 2024. For application provisions, see note under s
38
.
39J(5)
The Collector may revoke a suspension at any time.
History
S 39J(5) substituted by No 51 of 2024, s 3 and Sch 1 item 118, effective 1 July 2024. For application provisions, see note under s
38
. S 39J(5) formerly read:
39J(5)
If the licence is suspended, the Collector:
(a)
may at any time revoke the suspension; and
(b)
if the licence has not been cancelled within 28 days after the day on which the licence was suspended
-
must revoke the suspension.
39J(6)
The Collector must revoke a suspension made relying on subsection
39G(1)
if the licence has not been cancelled within 28 days after the day the Collector suspended the licence.
History
S 39J(6) inserted by No 51 of 2024, s 3 and Sch 1 item 118, effective 1 July 2024. For application provisions, see note under s
38
.
39J(7)
The Collector must revoke a suspension made relying on subsection
39G(1A)
if, within 28 days after the day the Collector made the suspension, the licence has not been varied to no longer cover the premises to which the suspension relates.
History
S 39J(7) inserted by No 51 of 2024, s 3 and Sch 1 item 118, effective 1 July 2024. For application provisions, see note under s
38
.
History
S 39J inserted by No 115 of 2000, s 3 and Sch 1 item 27, effective 7 September 2000.
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