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

82   Before Division 1 of Part IV

Insert:

Division 1AA - Kinds of licences

38 Kinds of licences

Kinds of licences

(1) Each of the following is a licence for the purposes of this Act:

(a) a manufacturer licence;

(b) a storage licence;

(c) a producer licence;

(d) a dealer licence.

Manufacturer licences

(2) A manufacturer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following:

(a) at one or more premises covered by the licence - manufacture kinds of excisable goods;

(b) at each premises covered by the licence - keep and store kinds of excisable goods on which duty has not been paid.

Note: Certain manufacturer licences may cover only one premises (see subsection 38A(2)).

Storage licences

(3) A storage licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following, at each premises covered by the licence:

(a) keep and store kinds of excisable goods on which duty has not been paid;

(b) carry out other activities authorised by the licence.

Producer licences

(4) A producer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following, at the premises covered by the licence:

(a) produce tobacco seed, tobacco plant or tobacco leaf;

(b) keep and store tobacco seed, tobacco plant and tobacco leaf.

Dealer licences

(5) A dealer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following at the premises covered by the licence:

(a) deal in tobacco seed, tobacco plant and tobacco leaf;

(b) keep and store tobacco seed, tobacco plant and tobacco leaf.

38A Premises that licences may cover

(1) A storage licence, or a manufacturer licence not covered by subsection (2), may cover one or more premises.

(2) A manufacturer licence authorising the manufacture of any tobacco goods, a dealer licence or a producer licence may cover only one premises.