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 6 - Miscellaneous

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SECTION 40 EXCISE AND EXCISE-EQUIVALENT WAREHOUSE LICENCES REGISTER

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Establishing and maintaining the register

40(1)
The CEO must establish and maintain a register, to be known as the Excise and Excise-Equivalent Warehouse Licences Register, that includes the information mentioned in subsection (2) about licences of any of the following kinds that are in force:

(a) storage licences granted under subsection 39A(1) of this Act;

(b) manufacturer licences granted under subsection 39A(1) of this Act, other than manufacturer licences that allow for the manufacture of tobacco goods;

(c) warehouse licences granted under section 79 of the Customs Act 1901 that are excise-equivalent warehouse licences for the purposes of Part V of that Act.

40(2)
The information that must be included is as follows:

(a) the name of the licence holder;

(b) if the licence holder has an Australian Business Number - the Australian Business Number;

(c) the name of the Act under which the licence was granted;

(d) any additional information that is prescribed by the regulations for the purposes of this paragraph.

Updating the register

40(3)
If:

(a) the CEO is satisfied that information included in the register is incorrect; and

(b) the CEO has access to information that the CEO believes to be correct;

the CEO may adjust the information on the register accordingly.

Register to be publicly available

40(4)
The CEO must ensure that the register is made publicly available on a website maintained by the Australian Taxation Office.

Register is not a legislative instrument

40(5)
The register is not a legislative instrument.

Admissibility of information on the register

40(6)
The CEO may issue a document containing the details of a matter taken from the register.

40(7)
A document issued under subsection (6) is admissible in any proceedings as prima facie evidence of the matter.

40(8)
Subsections (6) and (7) do not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995 .

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