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

Customs Act 1901

6   Subsections 79(2) and (3)

Repeal the subsections, substitute:

(2) A warehouse licence may cover:

(a) if the licence is an excise-equivalent warehouse licence - one or more places; or

(b) otherwise - just one place.

(3) A warehouse licence may authorise, at a place covered by the licence, the warehousing of:

(a) goods generally; or

(b) goods included in one or more classes.

(4) A warehouse licence may also authorise, at a place covered by the licence and in relation to all or particular classes of goods warehoused at the place, any of the following activities to be carried on:

(a) blending;

(b) packaging;

(c) processing;

(d) manufacturing excisable goods;

(e) trading;

(f) other activities specified in the licence.