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
142 After subsection 39M(3)
Insert:
(3A) If a licence is varied to no longer cover particular premises, a person must not, without permission, remove from the premises any excisable goods on which duty has not been paid.
Penalty: 100 penalty units.
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