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

Schedule 1   Streamlining administration

Part 2   Removing goods from licensed premises to other licensed premises

Division 1   Amendments

Excise Act 1901

180   After subsection 61A(2)

Insert:

(2AAA) A Collector may give permission in writing to the holder of:

(a) a storage licence; or

(b) a manufacturer licence other than a manufacturer licence authorising the manufacture of any tobacco goods;

to remove goods that are subject to the CEO's control from premises covered by the licence to any other premises at which goods of the kind being removed are authorised to be kept (whether by that or any other licence).

(2AAB) A Collector:

(a) must give permission under subsection (2AAA):

(i) on the grant of a licence covered by paragraph (2AAA)(a) or (b) that covers more than one premises; or

(ii) for a licence covered by paragraph (2AAA)(a) or (b) that covered only one premises when granted - if the Collector varies the licence to cover more than one premises; and

(b) otherwise, may give a permission under that subsection on application by the licence holder.

(2AAC) A permission given under subsection (2AAA) has effect subject to any conditions to which the licence that covers the premises from which the goods are removed is subject.

(2AAD) Until a permission under subsection (2AAA) is revoked, the permission is authority for the licence holder to remove goods subject to the CEO's control accordingly.