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

90   After subsection 39A(2)

Insert:

(2A) Subject to subsection (3), the Collector may refuse to grant a licence that would cover particular premises if, in the Collector's opinion:

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

(b) for an application for a manufacturer licence or storage licence - the physical security of the premises is not adequate having regard to:

(i) the nature of the premises; or

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

(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or

(c) for an application for a manufacturer licence or storage licence - the plant and equipment that would be used in relation to goods at the premises are not suitable having regard to the nature of those goods and the premises.