Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 39N

  (1)   If a licence ceases to be in force, the Collector may cause:

  (a)   any excisable goods on which duty has not been paid that are at any of the premises that were covered by the licence; and

  (b)   any packages in which the goods are contained;

to be removed to such other place as the Collector thinks fit.

  (1A)   If a licence is varied to no longer cover particular premises, the Collector may cause:

  (a)   any excisable goods on which duty has not been paid that are at the premises; and

  (b)   any packages in which the goods are contained;

to be removed to such other place as the Collector thinks fit.

  (2)   The Collector may sell or otherwise dispose of goods if after 6 months after removing the goods under subsection   (1) or (1A):

  (a)   they are not claimed, in writing, by their owner; or

  (b)   the duty, expenses of removal, storage rent and other storage charges (if any) on or in respect of them have not been paid.

  (3)   The duty to be paid on the excisable goods claimed under subsection   (2) is to be calculated at the rate in force at the time when the duty is paid.

  (4)   This section does not apply to licences to which section   77E applies.