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

110   After subsection 39G(1)

Insert:

(1A) If the licence covers more than one premises, the Collector may suspend a licence in relation to particular premises if the Collector has reasonable grounds for believing that:

(a) a natural person who participates in the management or control of the premises is not a fit and proper person; or

(b) for a manufacturer licence or storage licence - the physical security of the premises is no longer adequate having regard to:

(i) the nature of the premises; or

(ii) the kinds and quantity of goods kept at the premises; or

(iii) the procedures and methods adopted to ensure the security of goods at the premises; or

(c) for a manufacturer licence or storage licence - the plant and equipment used at the premises covered by the licence are such that the protection of the revenue in relation to goods at the premises is inadequate; or

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

(e) in any case - a condition of the licence relating to the premises has been breached.