Excise Amendment (Compliance Improvement) Act 2000 (Cth)

Excise Amendment (Compliance Improvement) Act 2000 No. 115, 2000 Excise Amendment (Compliance Improvement) Act 2000 No. 115, 2000 An Act to amend the Excise Act 1901, and for related purposes Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s).................................. 4 Regulations.................................. Schedule 1—Amendment of the Excise Act 1901 Schedule 2—Transitional provisions Excise Amendment (Compliance Improvement) Act 2000 No. 115, 2000 An Act to amend the Excise Act 1901, and for related purposes [Assented to 7 September 2000] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Excise Amendment (Compliance Improvement) Act 2000. 2 Commencement This Act commences on the day on which it receives the Royal Assent. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. 4 Regulations (1) The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) In particular, regulations may be made: (a) for matters of a transitional, saving or application nature arising from the amendments made by this Act; and (b) to require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901 (as amended by this Act) because of Schedule 2 to this Act, to provide information of the kind relevant to that Part; and (c) to create offences and to provide for a maximum penalty, not exceeding 10 penalty units for a natural person and 50 penalty units for a body corporate, in respect of each offence. Schedule 1—Amendment of the Excise Act 1901 1 Subsection 4(1) (definition of approved place) Repeal the definition, substitute: approved place means the premises specified in a storage licence. 2 Subsection 4(1) Insert: conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind. 3 Subsection 4(1) (definition of dealer) Repeal the definition. 4 Subsection 4(1) Insert: dealer licence means a licence granted under Part IV, the holding of which authorises the licence holder to deal in tobacco seed, tobacco plant or tobacco leaf. 5 Subsection 4(1) (definition of factory) Omit "manufacturer", substitute "licensed manufacturer". 6 Subsection 4(1) (definition of licence) Repeal the definition, substitute: licence means a manufacturer licence, storage licence, producer licence or dealer licence. 7 Subsection 4(1) Insert: licensed dealer means a person or partnership who holds a dealer licence. 8 Subsection 4(1) Insert: licensed manufacturer means a person or partnership who holds a manufacturer licence. 9 Subsection 4(1) Insert: licensed producer means a person or partnership who holds a producer licence. 10 Subsection 4(1) (definition of manufacturer) Repeal the definition. 11 Subsection 4(1) Insert: manufacturer licence means a licence granted under Part IV, the holding of which authorises the licence holder to manufacture excisable goods. 12 Subsection 4(1) Insert: penalty day, in relation to an offence, means: (a) if the Court knows the day on which the offence was committed—that day; or (b) otherwise—the day on which the prosecution for the offence is instituted. 13 Subsection 4(1) (definition of proclaimed material) Repeal the definition. 14 Subsection 4(1) (definition of producer) Repeal the definition. 15 Subsection 4(1) Insert: producer licence means a licence granted under Part IV, the holding of which authorises the licence holder to produce tobacco seed, tobacco plant or tobacco leaf. 16 Subsection 4(1) Insert: proprietor of an approved place means a person or partnership who holds a storage licence that specifies that place in the licence. 17 Subsection 4(1) Insert: storage licence means a licence granted under Part IV, the holding of which authorises the licence holder: (a) to keep and store goods that are: (i) excisable goods on which duty has not been paid; and (ii) of the kind specified in the licence; at the premises specified in the licence; and (b) carry out at the premises activities of a kind specified in the licence in relation to those goods. 18 Subsection 4(1) (definition of The Proprietor) Repeal the definition. 19 Subsection 4(1) Insert: tobacco bale label means a label that: (a) is in a form approved in writing by the Commissioner of Taxation; and (b) uniquely identifies a bale of tobacco leaf. 20 Section 5A Repeal the section. 21 After section 6 Insert: 6A How this Act applies to partnerships (1) This Act applies to a partnership as if the partnership were a person, but it applies with the changes set out in subsections (2), (3), (4), (5) and (6). (2) If this Act would otherwise require or permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership. (3) If under this Act a document is given to a partner of the partnership in accordance with section 28A of the Acts Interpretation Act 1901, the document is taken to have been given to the partnership. (4) An obligation that would otherwise be imposed on the partnership by this Act: (a) is imposed on each partner instead; but (b) may be discharged by any of the partners. (5) The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Act. (6) An offence against this Act that would otherwise be committed by the partnership is taken to have been committed by each partner who: (a) aided, abetted, counselled or procured the relevant act or omission; or (b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner). (7) If, for the purposes of subsection (6), it is necessary to establish that the partnership engaged in particular conduct, it is sufficient to show that the conduct was engaged in by a partner within the scope of his or her actual or apparent authority. If it is also necessary to establish that the partnership had a particular state of mind when it engaged in that conduct, it is sufficient to show the partner had the relevant state of mind. (8) For the purposes of this Act, a change in the composition of a partnership does not affect the continuity of the partnership. 22 Section 14 Repeal the section. 23 Section 15 Omit all the words after "relating to", substitute "licences". 24 At the end of section 15 Add: (2) However, during that period: (a) a person who manufactures those goods without holding a manufacturer licence must comply with this Act as if the person held such a licence; and (b) the premises on which the person manufactures those goods are taken to be a factory. 25 Section 23 Repeal the section. 26 Parts III and IV Repeal the Parts, substitute: Part III—Manufacturers, producers and dealers Division 1—Manufacturers 25 Only licensed manufacturers to manufacture excisable goods (1) A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods 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. (2) A person who does not hold a manufacturer licence must not manufacture excisable goods. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 26 Licensed manufacturers to manufacture in accordance with Act and licence (1) A licensed manufacturer must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the manufacture contravenes this Act or the manufacturer licence. Penalty: 2 years imprisonment or 500 penalty units. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) A licensed manufacturer must not manufacture excisable goods in contravention of this Act or the manufacturer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 27 Licensed manufacturers to manufacture only at licensed premises (1) A licensed manufacturer must not intentionally manufacture excisable goods at premises that are not specified in the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and: (a) knowing the premises are not specified in the manufacturer licence; or (b) being reckless as to whether the premises are specified in the manufacturer licence. 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. (2) A licensed manufacturer must not manufacture excisable goods at premises that are not specified in the manufacturer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). Division 2—Producers 28 Only licensed producers to produce tobacco leaf etc. (1) A person who does not hold a producer licence must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf. Penalty: (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. (2) A person who does not hold a producer licence must not produce tobacco seed, tobacco plant or tobacco leaf. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 29 Licensed producers to produce in accordance with Act and licence (1) A licensed producer must not intentionally produce tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the production contravenes this Act or the producer licence. Penalty: 2 years imprisonment or 500 penalty units. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the producer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 30 Licensed producers to store tobacco leaf etc. at licensed premises (1) A licensed producer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and: (a) knowing the premises are not specified in the producer licence; or (b) being reckless as to whether the premises are specified in the producer licence. Penalty: (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. (2) A licensed producer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 31 Licensed producers to produce tobacco leaf etc. at licensed premises (1) A licensed producer must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and: (a) knowing the premises are not specified in the producer licence; or (b) being reckless as to whether the premises are specified in the producer licence. Penalty: (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. (2) A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 32 Accounts and returns for licensed producers (1) A person who: (a) is a licensed producer; or (b) having been a licensed producer, has ceased to be a licensed producer; must, with respect to tobacco seed, tobacco plant or tobacco leaf produced by the licensed producer, keep accounts and make returns in accordance with the regulations. Penalty: 30 penalty units. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) Strict liability applies to subsection (1). Division 3—Dealers 33 Only licensed dealers to deal in tobacco leaf etc. (1) A person who does not hold a dealer licence must not intentionally deal in material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf. Penalty: (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. (2) A person who does not hold a dealer licence must not deal in tobacco seed, tobacco plant or tobacco leaf. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). (4) Subsections (1) and (2) do not apply to a licensed producer who: (a) transfers tobacco seed, tobacco plant or tobacco leaf that the producer has produced; or (b) acquires tobacco seed or tobacco plant for the purpose of producing tobacco seed, tobacco plant or tobacco leaf. Note: A defendant bears an evidential burden for the matters in subsection (4). 34 Licensed dealers to deal in accordance with Act and licence (1) A licensed dealer must not intentionally deal in tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the dealing contravenes this Act or the dealer licence. Penalty: 2 years imprisonment or 500 penalty units. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) A licensed dealer must not deal in tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the dealer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 35 Licensed dealers to store tobacco leaf etc. at licensed premises (1) A licensed dealer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the dealer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco and: (a) knowing the premises are not specified in the dealer licence; or (b) being reckless as to whether the premises are specified in the dealer licence. Penalty: (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. (2) A licensed dealer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the dealer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 36 Licensed dealers to deal in tobacco leaf etc. at licensed premises (1) A licensed dealer must not intentionally carry on a business as a dealer at premises that are not specified in the dealer licence: (a) knowing the premises are not specified in the dealer licence; or (b) being reckless as to whether the premises are specified in the dealer licence. Penalty: 2 years imprisonment or 500 penalty units. (2) A licensed dealer must not carry on a business as a dealer at premises that are not specified in the dealer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 37 Accounts and returns for licensed dealers (1) A person who: (a) is a licensed dealer; or (b) having been a licensed dealer, has ceased to be a licensed dealer; must, with respect to tobacco seed, tobacco plant or tobacco leaf dealt in by the licensed dealer, keep accounts and make returns in accordance with the regulations. Penalty: 30 penalty units. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) Strict liability applies to subsection (1). 27 After Part III Insert: Part IV—Manufacturer, storage, producer and dealer licences Division 1—Applications for licences 39 Applications for licences (1) An application for a licence may be made to the Collector. (2) The application must: (a) be in a form (if any) approved by the CEO; and (b) set out the name and address of the applicant; and (c) set out the name and address of each person whom the Collector is required to consider for the purposes of paragraphs 39A(2)(b), (c), (d), (e) and (f); and (d) contain a description of the premises in relation to which the licence is sought; and (e) set out such particulars of the matters that the Collector is required to consider for the purposes of sections 39A, 39B and 39C as will enable the Collector adequately to consider those matters; and (f) in relation to an application for a manufacturer licence—be accompanied by the prescribed fee (if any); and (g) contain such other information as is prescribed. Division 2—The granting of licences 39A It is in the Collector's discretion whether to grant licence (1) The Collector may grant, or refuse to grant, a licence. (2) Without limiting subsection (1) but subject to subsection (3), the Collector may refuse to grant a licence if, in the Collector's opinion: (a) where the applicant is a natural person—the applicant is not a fit and proper person; or (b) where the applicant is a partnership—any of the partners is not a fit and proper person; or (c) where the applicant is a company—any director, officer or shareholder of the company who would participate in the management or control of the company is not a fit and proper person; or (d) an employee of the applicant who would participate in the management or control of the premises in relation to which the licence is sought is not a fit and proper person; or (e) where the applicant is a company—the company is not a fit and proper company; or (f) the applicant is an associate (within the meaning of the Income Tax Assessment Act 1997) of a person who is not: (i) a fit and proper person; or (ii) a fit and proper company; or (g) in relation to an application for a manufacturer licence or storage licence—the physical security of the premises in relation to which the licence is sought 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 (h) in relation to an application for a producer licence or dealer licence—the physical security of the storage place on the premises in relation to which the licence is sought is not adequate having regard to: (i) the nature of the storage place; or (ii) the quantity of tobacco leaf that would be kept at the storage place; or (iii) the procedures and methods that would be adopted by the applicant to ensure the security of tobacco leaf at the storage place; or (i) in relation to an application for a manufacturer licence or storage licence—the plant and equipment that would be used in relation to goods at the premises in relation to which the licence is sought are not suitable having regard to the nature of those goods and the premises; or (j) the applicant would not be able to keep proper books of account or records to enable the CEO adequately to audit those books or records; or (k) in relation to an application for a storage licence—the grant of the licence would delay liability for duty; or (l) refusal to grant the licence is necessary to protect the revenue. (3) If the application is for a producer licence or dealer licence, the Collector must not refuse to grant the licence under paragraph (2)(a), (b), (c), (d) or (f) unless the Collector is satisfied that it is necessary to refuse to grant the licence to protect the revenue. 39B Determining whether a natural person is fit and proper The Collector may, in considering whether a natural person is a fit and proper person, have regard to: (a) whether, within one year before making the application, the person has been charged with: (i) an offence against a provision of the Excise Acts; or (ii) an offence against a law of the Commonwealth, a State or a Territory that is punishable by imprisonment for a period of one year or longer or by a fine of 50 penalty units or more; and (b) whether, within 10 years before making the application, the person was convicted of: (i) an offence against a provision of the Excise Acts; or (ii) an offence against a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer or by a fine of 50 penalty units or more; and (c) whether the person has: (i) held a licence which has been cancelled; or (ii) participated in the management or control of a company that has had its licence cancelled; and (d) whether the person is an undischarged bankrupt; and (e) any misleading statement made in the application by the person; and (f) where any statement by the person in the application was false—whether the person knew that the statement was false. 39C Determining whether a company is fit and proper The Collector may, in considering whether a company is a fit and proper company, have regard to: (a) whether, within one year before making the application, the company has been charged with: (i) an offence against a provision of the Excise Acts; or (ii) an offence against a law of the Commonwealth, a State or a Territory that is punishable by a fine of 50 penalty units or more; and (b) whether, within 10 years before making the application, the company was convicted of: (i) an offence against a provision of the Excise Acts; or (ii) an offence against a law of the Commonwealth, a State or a Territory that is punishable by a fine of 50 penalty units or more; and (c) whether the company has held a licence that has been cancelled; and (d) whether a receiver of the property, or part of the property, of the company has been appointed; and (e) whether the company is under administration within the meaning of the Corporations Law; and (f) whether the company has executed under Part 5.3A of that Law a deed of company arrangement that has not yet terminated; and (g) whether the company has been placed under official management; and (h) whether the company is being wound up. Division 3—Conditions and duration of licences 39D Conditions of licence (1) A licence is subject to the condition that the licence holder must, within 30 days after one of the following matters occurs, give the Collector particulars in writing of the matter: (a) one of the following persons is charged with an offence of the kind referred to in paragraph 39B(a): (i) the licence holder; (ii) where the licence holder is a partnership—a partner; (iii) where the licence holder is a company—a person who participates in the management or control of the company; (iv) a person who participates in the management or control of the premises specified in the licence; (b) a person referred to in paragraph (a) of this subsection is convicted of an offence of the kind referred to in paragraph 39B(b) or becomes bankrupt; (c) where the licence holder is a company—a person not described in the application for the licence as participating in the management or control of the company commences so to participate; (d) a person not described in the application for the licence as participating in the management or control of the premises specified in the licence commences so to participate; (e) where the licence holder is a partnership—there is a change in the membership of the partnership; (f) where the licence holder is a company—any of the following events occurs: (i) the company is charged with an offence of a kind referred to in paragraph 39C(a); (ii) the company is convicted of an offence of a kind referred to in paragraph 39C(b); (iii) a receiver of the property, or part of the property, of the company is appointed; (iv) an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Law; (v) the company executes a deed of company arrangement under Part 5.3A of that Law; (vi) the company begins to be wound up; (g) in relation to a manufacturer licence or storage licence—there is a substantial change in: (i) a matter affecting the physical security of the premises specified in the licence; or (ii) the plant or equipment used in relation to goods at the premises specified in the licence; (h) in relation to a producer licence or dealer licence—there is a substantial change in a matter affecting the physical security of the storage place on the premises specified in the licence; (i) in relation to a manufacturer licence—the licence holder has ceased to manufacture excisable goods; (j) in relation to a storage licence—the licence holder has ceased to keep and store goods at the premises specified in the licence; (k) in relation to a producer licence—the licence holder has ceased to produce tobacco seed, tobacco plant and tobacco leaf; (l) in relation to a dealer licence—the licence holder has ceased to deal in tobacco seed, tobacco plant and tobacco leaf. (2) A licence is subject to such other conditions (if any) as are prescribed. (3) A licence is subject to such other conditions (if any) as are specified in the licence, being conditions considered by the Collector to be necessary or desirable for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts. (4) The Collector may, upon application by the licence holder and upon the production of the licence, vary the conditions specified in the licence by making an alteration to, or an endorsement on, the licence. 39E Duration of licences (1) A manufacturer licence comes into force on the day the licence is granted and remains in force, unless cancelled earlier, until: (a) 31 December (the expiry day) after: (i) the day of grant; or (ii) the day of renewal or last renewal; or (b) if an application for renewal has been made before the expiry day but the Collector has not made a decision whether to renew before the expiry day—such other day as the Collector determines in writing. (2) A producer licence, dealer licence or storage licence comes into force on the day the licence is granted and remains in force unless it is cancelled. 39F Renewal of manufacturer licences (1) The Collector may, by writing, renew a manufacturer licence on the written application of the licence holder. (2) Where a manufacturer licence is renewed, the Collector may specify conditions different from those specified in the original licence. (3) The Collector may refuse to renew the licence if the Collector is satisfied that, if the licence were renewed, he or she would be entitled to cancel the licence. Division 4—Suspension and cancellation of licences 39G When the Collector may suspend a licence (1) Subject to subsection (2), the Collector may suspend a licence if the Collector has reasonable grounds for believing that: (a) where the licence holder is a natural person—that person is not a fit and proper person; or (b) where the licence holder is a partnership—any of the partners is not a fit and proper person; or (c) where the licence holder is a company—a director, officer or shareholder of the company who participates in the management or control of the company is not a fit and proper person; or (d) an employee of the licence holder who participates in the management or control of the premises specified in the licence is not a fit and proper person; or (e) where the licence holder is a company—the company is not a fit and proper company; or (f) the licence holder is an associate (within the meaning of the Income Tax Assessment Act 1997) of a person who is not: (i) a fit and proper person; or (ii) a fit and proper company; or (g) in relation to a manufacturer licence or storage licence—the physical security of the premises specified in the licence is no longer adequate having regard to: (i) the nature of the premises; or (ii) the kinds and quantity of goods kept at the premises; or (iii) the procedures and methods adopted to ensure the security of goods at the premises; or (h) in relation to a producer licence or dealer licence—the physical security of the storage place on the premises specified in the licence is no longer adequate having regard to: (i) the nature of the storage place; or (ii) the quantity of tobacco leaf kept in the storage place; or (iii) the procedures and methods adopted to ensure the security of tobacco leaf at the storage place; or (i) in relation to a manufacturer licence or storage licence—the plant and equipment used at the premises specified in the licence are such that the protection of the revenue in relation to goods at the premises is inadequate; or (j) the licence holder is not keeping proper books of account or records to enable the CEO adequately to audit those books or records; or (k) a condition of the licence has been breached; or (l) the licence holder has made a statement to the Collector that is false or misleading; or (m) it is necessary for the protection of the revenue to suspend the licence; or (n) in relation to a manufacturer licence or storage licence—it is necessary for the purpose of ensuring compliance with the Excise Acts to suspend the licence. (2) If the licence is a producer licence or dealer licence, the Collector must not suspend the licence under paragraph (1)(a), (b), (c), (d) or (f) unless the Collector is satisfied that it is necessary to suspend the licence to protect the revenue. 39H Determining whether a natural person is fit and proper The Collector may, in considering whether a natural person is a fit and proper person for the purposes of paragraphs 39G(1)(a), (b), (c), (d) and (f), have