Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) During a period in which a licence is suspended relying on subsection 39G(1), the licence holder must not, without permission under subsection (6) of this section:
(a) for a manufacturer licence--intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; and
(b) for a manufacturer licence or a storage licence--intentionally keep or store excisable goods at any of the premises covered by the licence knowing, or being reckless as to whether, they are excisable goods.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(1A) During a period in which a licence is suspended relying on subsection 39G(1A), the licence holder must not, without permission under subsection (6) of this section, at premises in relation to which the licence is suspended:
(a) for a manufacturer licence--intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; or
(b) for a manufacturer licence or a storage licence--intentionally keep or store excisable goods knowing, or being reckless as to whether, they are excisable goods.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
(2) During a period in which a licence is suspended, the licence holder must not, without permission under subsection (6):
(a) for a producer licence--intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, it is tobacco seed, tobacco plant or tobacco leaf; and
(b) for a dealer licence--intentionally deal in material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, it is tobacco seed, tobacco plant or tobacco leaf.
(a) for tobacco seed or tobacco plant--2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf--2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(3) During a period in which a manufacturer licence, producer licence or dealer licence is suspended, the licence holder must not, without permission under subsection (6), intentionally keep or store tobacco leaf knowing, or being reckless as to whether, it is tobacco leaf.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(4) During a period in which a licence is suspended relying on subsection 39G(1), the licence holder must not, without permission under subsection (6) of this section:
(a) for a manufacturer licence--manufacture excisable goods; and
(b) for a manufacturer licence or storage licence--keep or store excisable goods at any premises covered by the licence; and
(c) for a producer licence--produce tobacco seed, tobacco plant or tobacco leaf; and
(d) for a dealer licence--deal in tobacco seed, tobacco plant or tobacco leaf; and
(e) for a manufacturer licence, storage licence, producer licence or dealer licence--keep or store tobacco leaf.
(4A) During a period in which a licence is suspended relying on subsection 39G(1A), the licence holder must not, without permission under subsection (6) of this section, at premises in relation to which the licence is suspended:
(a) for a manufacturer licence--manufacture excisable goods; or
(b) for a manufacturer licence or storage licence--keep or store excisable goods.
(5) Strict liability applies to subsections (4) and (4A).
(6) During a period in which a licence is suspended relying on subsection 39G(1) or (1A), the Collector may:
(a) give written permission for goods to be kept or stored at any of the premises covered by the licence; and
(b) give written permission for a process to be carried out at any of the premises covered by the licence; and
(c) give written permission for the movement of goods from any of the premises covered by the licence to another place; and
(d) if the licence is suspended relying on subsection 39G(1):
(i) by written notice to the owner of goods at premises covered by the licence, require the owner to remove the goods to another place approved by the Collector; and
(ii) take such control of premises covered by the licence, and of any goods at those premises, as may be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts; and
(e) if the licence is suspended relying on subsection 39G(1A):
(i) by written notice to the owner of goods at premises in relation to which the licence is suspended, require the owner to remove the goods to another place approved by the Collector; and
(ii) take such control of premises in relation to which the licence is suspended, and of any goods at those premises, as may be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts; and
(f) by written notice to the licence holder, require the holder to pay such costs incurred by the CEO as a result of the suspension.
(7) If an amount that the licence holder is required to pay in accordance with a notice under paragraph (6)(f) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.