Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Excise Act 1901
109   At the end of subsection 39G(1)

Add:

; or (o) the licence holder has not, for a period of at least 3 years, conducted any activities authorised by the licence at any premises covered by the licence; or

(p) one or more of the following matters exist for each premises covered by the licence:

(i) a matter mentioned in paragraph (1A)(a), (d) or (e);

(ii) for a manufacturer licence or storage licence - a matter mentioned in paragraph (1A)(b) or (c);

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


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).