Commonwealth: Excise Act 1901 (Cth)

Excise Act 1901 No. 9, 1901 Compilation No. 66 Compilation date: 14 October 2024 Includes amendments: Act No. 38, 2024 About this compilation This compilation This is a compilation of the Excise Act 1901 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part I—Introductory 1 Short title 2 Commencement 4 Definitions 4AAA Act not to apply so as to exceed Commonwealth power 4A Certain installations to be part of Australia 5 Penalty at foot of sections 6 Application of Act 6A How this Act applies to partnerships 6B Application of the Criminal Code Part II—Administration 7 General administration of Act 8 Delegation by Minister 15 Time for compliance with this Act 16 Right to require security 17 Form of security 18 General security may be given 19 Cancellation of bonds 20 New sureties 21 Form of security 22 Effect of security 24 Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods Part III—Manufacturers, producers and dealers Division 1—Manufacturers 25 Only licensed manufacturers to manufacture excisable goods 26 Licensed manufacturers to manufacture in accordance with Act and licence 27 Licensed manufacturers to manufacture only at licensed premises Division 2—Producers 28 Only licensed producers to produce tobacco leaf etc. 29 Licensed producers to produce in accordance with Act and licence 30 Licensed producers to store tobacco leaf etc. at licensed premises 31 Licensed producers to produce tobacco leaf etc. at licensed premises Division 3—Dealers 33 Only licensed dealers to deal in tobacco leaf etc. 34 Licensed dealers to deal in accordance with Act and licence 35 Licensed dealers to store tobacco leaf etc. at licensed premises 36 Licensed dealers to deal in tobacco leaf etc. at licensed premises Part IV—Manufacturer, storage, producer and dealer licences Division 1AA—Kinds of licences 38 Kinds of licences 38A Premises that licences may cover Division 1—Applications for licences 39 Applications for licences Division 2—The granting of licences 39A It is in the Collector's discretion whether to grant licence 39B Determining whether a natural person is fit and proper 39C Determining whether a company is fit and proper Division 3—Conditions and duration of licences 39D Conditions of licence 39DA Changing licence conditions on own initiative 39E Duration of licences 39F Renewal of certain licences Division 3A—Variation of licences to include additional premises 39FA Application for variation 39FB Variation of licence Division 4—Suspension and cancellation of licences 39G When the Collector may suspend a licence 39H Determining whether a natural person is fit and proper 39I Determining whether a company is fit and proper 39J Method of suspension 39K Activities that are prohibited during suspension 39L Cancellation of licences 39LA Variation of certain licences to remove premises Division 5—Dealing with goods after cancellation etc. 39M Removal of goods if licence ceases to be in force or is varied 39N Removal of goods by Collector if licence ceases to be in force or is varied Division 6—Miscellaneous 39O Death of licence holder 39P Service of notices 39Q Review of decisions 39R Spent convictions scheme 40 Excise and Excise‑Equivalent Warehouse Licences Register Part IVA—Control of tobacco seed, plant and leaf 44 Permission to move tobacco seed, tobacco plant and tobacco leaf Part V—Excise supervision, manufacturers' books, and regulation of factories generally 46 Supervision by officers 49 Facilities to officers 50 Record keeping 51 Collector may give directions 52 Weights and scales 53 Responsibility of manufacturers Part VI—Payment of duty, removal of excisable goods from factories, and excise control 54 Liability to pay duty 54A Liability of Commonwealth authorities to pay Excise duty 55 Transfer of partly made goods 58 Entry for home consumption etc. 59 Payment of duty 59A Declared period quotas—effect on rates of Excise duty 59AA Payment of duty by relevant travellers 59B Revocation and variation of quota orders 59C Service of quota orders etc. 60 Persons to keep excisable goods safely etc. 61 Control of excisable goods 61AA Delivery for exportation 61A Permission to remove goods that are subject to CEO's control 61B Removal of goods to a warehouse by a Collector 61C Permission to deliver certain goods for home consumption without entry 61D Outwards duty free shops 61E Inwards duty free shops 62 Deficiency in duty 63 Power to prescribe scales for calculating quantities of excisable goods produced 64 Delivery of samples free of duty 65 Rules for working out the volume or weight etc. of excisable goods Part VII—Special provisions relating to tobacco 66 Payment of duty relating to tobacco goods 67 General interest charge on unpaid duty 68 Tobacco not manufactured in certain circumstances 75 Destruction of waste tobacco 76 Limitation of amount of moisture in tobacco 77 How moisture determined 77AA Tobacco leaf stock may be checked Part VIIA—Special provisions relating to alcoholic beverages 77A Definitions 77D Spoilt beer 77E Removal of beer if licence ceases to be in force or is varied to no longer cover a particular brewery 77F Disposal of beer by Collector if licence ceases to be in force or is varied 77FA Excise duty to be paid according to labelled alcoholic strength of certain beverages 77FC Repackaged beer Part VIIAA—Special provisions relating to spirits 77FD Spirit for fortifying Australian wine or Australian grape must 77FE Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—class determinations 77FF Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—specific approvals 77FG Denatured spirits 77FH When an amount is payable on spirit covered by section 77FD, 77FE or 77FF 77FI Delivery from CEO's control of brandy, whisky or rum 77FJ Person must not abstract denaturing substances in spirit classified to subitem 3.8 77FK Offence in relation to stills 77FL Offence in relation to describing spirits as "old" or "very old" 77FM Spirit blending is to be treated as manufacture Part VIIB—Special provisions relating to fuel 77G Fuel blending is to be treated as manufacture 77H Blending exemptions 77HA Compressed natural gas that is exempt from excise duty 77HB Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty 77J Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30 77K Crude oil and condensate may attract more than one excise duty 77L Notice requirements for sales or supplies of LPG to which an LPG remission applies 77M Penalty for using LPG for excisable LPG use Part VIII—Remissions, refunds, rebates and drawbacks 78 Remissions, rebates and refunds 79 Drawbacks 80 Recovery of overpayments of refunds, rebates and drawbacks 81 Certain interest not payable Part IX—Officers Division 1—Powers of officers Subdivision A—Preliminary 82 Law relating to legal professional privilege not affected Subdivision B—General regulatory powers 86 Officers to have access to factories and approved places 87 Power to stop conveyances about to leave an excise place 87AA Searches of conveyances without warrant 87A Powers of officers in relation to resources installations 87B Powers of officers in relation to sea installations 91 Examine all goods 92 Seals etc. not to be broken Subdivision D—Powers of arrest 100 Power of arrest 102 Arrested persons to go before Justices 103 Power of Justices with offenders 104 Power to detain and search suspected persons Subdivision E—Miscellaneous 106 Samples 107 Power to purchase samples Division 1A—Search and seizure Subdivision A—Preliminary 107AA Definitions 107AAA Extension of Division to civil penalty for possession of tobacco without relevant documentation etc. 107AB Law relating to legal professional privilege not affected Subdivision B—Search warrants in respect of things believed to be evidential material 107BA When search warrants can be issued 107BB The things that are authorised by a search warrant 107BC Use of equipment to examine or process things 107BD Use of electronic equipment on or in premises 107BE Compensation for damage to equipment or data 107BF Copies of seized things to be provided Subdivision C—Seizure of goods believed to be forfeited goods 107CA When seizure warrants can be issued 107CB The things that are authorised by seizure warrants Subdivision D—Provisions applicable both to search and seizure warrants 107DA Conduct of ordinary searches and frisk searches 107DB Announcement before entry 107DC Details of warrant to be given to occupier 107DD Occupier entitled to be present during search or seizure 107DE Availability of assistance and use of force in executing a warrant 107DF Specific powers available to executing officers 107DG Warrants by telephone or other electronic means 107DH Receipts for things seized under warrant 107DI Offence for making false statements in warrants 107DJ Offences relating to telephone warrants Subdivision E—Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914 107EA Retention of things seized under a search warrant etc. 107EB Magistrate may permit a thing seized under a search warrant etc. to be retained Subdivision F—Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914 107FA Seized goods to be secured 107FB Requirement to serve seizure notices 107FC Matters to be dealt with in seizure notices 107FD Claim for return of goods seized 107FE Treatment of goods seized if no claim for return is made 107FF Treatment of goods seized if a claim for return is made 107FG Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained 107FH Right of compensation in certain circumstances for goods disposed of or destroyed 107FI Effect of forfeiture 107FJ Immediate disposal of certain goods 107FK Release of goods on security 107FL Service by post 107FM Disposal of forfeited goods 107FN Destruction or concealment of evidential material or forfeited goods Subdivision G—Miscellaneous 107GA Nature of functions of magistrate under sections 107EB and 107FG 107GB Retaining evidential material of goods immediately disposed of 107GC Appointment of analyst 107GD Evidentiary certificates in relation to goods immediately disposed of Division 2—Protection to officers 108 Reasonable cause for seizure a bar to action 109 Notice of action to be given 110 Defect in notice not to invalidate 111 No evidence to be produced but that contained in notice 112 Officer may tender amends 113 Commencement of proceedings against officers 114 Time for commencing action 115 Security may be required Part X—Penal provisions 116 Forfeiture 117 Unlawful possession of excisable goods 117A Unlawfully moving excisable goods 117B Unlawfully selling excisable goods 117BA Unlawfully selling LPG that is used for an excisable LPG use 117D Unlawfully moving tobacco leaf 117I Counterfeit tobacco labels 118 Illegal prevention of seizures 120 Offences 124 Collusive seizures penalty 127A Alternative penalties 128 Penalties in addition to forfeitures Part XA—Penalty instead of prosecution 129A Purpose and effect of this Part 129B When an infringement notice may be issued 129C Matters to be included in an infringement notice 129D Due date for penalty 129E Effect of payment of penalty 129F Withdrawal of infringement notice Part XI—Excise prosecutions 133 Meaning of Excise prosecution 134 Institution of prosecutions 136 Prosecution in accordance with practice rules 137 State Court practice 138 Commencement of prosecutions 139 Information etc. to be valid etc. if in words of Act 140 No objections for informality 141 Conviction not to be quashed 142 Protection to witnesses 143 Defendant a competent witness 144 Averment of prosecution sufficient 145 Proof of proclamations etc. 145A Conduct by directors, employees or agents 146 Minimum penalties 148 Collector may levy on goods in his or her possession 150 Imprisonment not to release penalty 151 Conviction to operate as a condemnation 152 Parties may recover costs 153 Application of penalties Part XII—Disputes as to duty 154 Deposit of duty 155 Limited dispute rights because of objection against private ruling Part XIV—Miscellaneous 159A Jurisdiction of courts 160 Alteration of agreements where duty altered 160A Ship's stores and aircraft's stores 160B Notification of proposals when House of Representatives not sitting 162 Rebate 162B Sale by Collector 162C Review of decisions Part XV—Regulations and by‑laws 163A Interpretation 164 Regulations 164A Effect of regulations relating to condensate 165 CEO may make by‑laws 165A By‑laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years 166 By‑laws specifying goods 167 By‑laws for purposes of repealed items 168 Publication of by‑laws 169 Retrospective by‑laws not to increase duty 170 By‑laws for purposes of proposals Schedules Schedule I—Australia Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act relating to Excise Part I—Introductory 1 Short title This Act may be cited as the Excise Act 1901. 2 Commencement This Act shall commence on a day to be fixed by Proclamation. 4 Definitions (1) In this Act, except where otherwise clearly intended: apply, in relation to an LPG remission, has a meaning affected by subsection (5). approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. approved place means: (a) premises covered by a storage licence; or (b) premises, other than premises that are a factory, covered by a manufacturer licence. Australia does not include: (aa) Norfolk Island; or (a) the Territory of Christmas Island; or (b) the Territory of Cocos (Keeling) Islands. authorised officer, in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section. beer means any liquor on which, under the name of beer, any duty of excise imposed by the Parliament is payable. Bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid. By authority means by the authority of an officer doing duty in the matter in relation to which the expression is used. CEO means the Commissioner of Taxation. Collector means: (a) the CEO; or (b) in relation to a section of an Excise Act for which a person is an authorised officer—that authorised officer. Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory). condensate means either: (a) liquid petroleum; or (b) a substance: (i) that is derived from gas associated with oil production; and (ii) that is liquid at standard temperature and pressure. Container means any article capable of holding liquids. Note: Container is defined differently in section 87 and in Division 1A of Part IX. conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind. dealer licence has the meaning given by subsection 38(5). Duty or Excise duty means duty of Excise. eligible business entity has the meaning given by subparagraph 61C(1)(b)(ia). Excisable goods means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament. excisable LPG use in relation to LPG: (a) means the use of LPG in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; but (b) does not include the use of LPG for a motor vehicle that: (i) is designed merely to move goods with a forklift and is for use primarily off public roads; or (ii) is of a kind prescribed by the regulations for the purposes of this subparagraph. Excise Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth. excise place means: (a) a factory; or (b) an approved place; or (c) premises covered by a producer licence or dealer licence. Excise Tariff means an Act imposing duties of excise and includes such an Act that has not come into operation. Factory means premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the licensed manufacturer. Finance Minister has the meaning given by the Income Tax Assessment Act 1997. fuel means goods of a kind that fall within a classification in item 10, 20 or 21 of the Schedule to the Excise Tariff. gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas. Gazette notice means a notice signed by the CEO and published in the Gazette. International aircraft has the same meaning as aircraft has in Part VII of the Customs Act 1901. Justice means any Justice of the Peace having jurisdiction in the place. licence has the meaning given by subsection 38(1). licensed dealer means a person or partnership who holds a dealer licence. licensed manufacturer means a person or partnership who holds a manufacturer licence. licensed producer means a person or partnership who holds a producer licence. liquid petroleum is a mixture of hydrocarbons: (a) that is produced from gas wells; and (b) that is liquid at standard temperature and pressure after recovery in surface separation facilities; but does not include a substance referred to in paragraph (b) of the definition of condensate. LPG means: (a) liquid propane; or (b) a liquid mixture of propane and butane; or (c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or (d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane. LPG remission in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use. Manufacture includes all processes in the manufacture of excisable goods and, in relation to beer, includes the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises. manufacturer licence has the meaning given by subsection 38(2). officer means a person employed or engaged under the Public Service Act 1999 who is: (a) exercising powers; or (b) performing functions; under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953). Overseas ship has the same meaning as ship has in Part VII of the Customs Act 1901. 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. Permission means the written permission of the Collector. Place includes ship or aircraft. Place outside Australia does not include: (a) a ship or an area of waters, outside Australia; or (b) an installation outside Australia; or (c) a reef or an uninhabited island outside Australia. producer licence has the meaning given by subsection 38(4). proprietor of an approved place means a person or partnership who holds a storage licence that covers that place. quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December. Resources Minister has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987. Ship means any vessel used in navigation, other than air navigation, and includes a barge, lighter or any other floating vessel. small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997. Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921. standard temperature and pressure means a temperature of 20 centigrade and a pressure of one standard atmosphere. storage licence has the meaning given by subsection 38(3). This Act includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act. tobacco has a meaning affected by subsection (6). 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. tobacco goods means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the Excise Tariff Act 1921. Warehouse means a warehouse licensed under the Customs Act 1901. (2) A reference in this Act to a police officer shall be read as a reference to a member or special member of the Australian Federal Police or a member of the Police Force of a State or Territory. (3) A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved. (4) For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word "Free" is specified in the column headed "Rate of Duty" in that Schedule as the rate of duty chargeable on those goods. (5) To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied). (6) For the purposes of this Act, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing. 4AAA Act not to apply so as to exceed Commonwealth power (1) Unless the contrary intention appears, if a provision of this Act: (a) would, apart from this section, have an invalid application; but (b) also has at least one valid application; it is the Parliament's intention that the provision is not to have the invalid application, but is to have every valid application. (2) Despite subsection (1), the provision is not to have a particular valid application if: (a) apart from this section, it is clear, taking into account the provision's context and the purpose or object underlying the Act, that the provision was intended to have that valid application only if every invalid application, or a particular invalid application, of the provision had also been within the Commonwealth's legislative power; or (b) the provision's operation in relation to that valid application would be different in a substantial respect from what would have been its operation in relation to that valid application if every invalid application of the provision had been within the Commonwealth's legislative power. (3) Subsection (2) does not limit the cases where a contrary intention may be taken to appear for the purposes of subsection (1). (4) This section applies to a provision of this Act, whether enacted before, at or after the commencement of this section. (5) In this section: application means an application in relation to: (a) one or more particular persons, things, matters, places, circumstances or cases; or (b) one or more classes (however defined or determined) of persons, things, matters, places, circumstances or cases. invalid application, in relation to a provision, means an application because of which the provision exceeds the Commonwealth's legislative power. valid application, in relation to a provision, means an application that, if it were the provision's only application, would be within the Commonwealth's legislative power. 4A Certain installations to be part of Australia (1) For the purposes of the Excise Acts: (a) a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or (b) a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area; shall, subject to subsections (2) and (3), be deemed to be part of Australia. (2) A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if: (a) the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or (b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits). (3) A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if: (a) the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or (b) after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area. (4) In this section: (a) adjacent area, Australian seabed, coastal area, resources installation and sea installation have the same respective meanings as in the Customs Act 1901; (b) a resources installation shall be taken to be attached to the Australian seabed if it would be taken to be so attached for the purposes of the Customs Act 1901; (c) a sea installation shall be taken to be installed in an adjacent area if it would be taken to be so installed for the purposes of the Customs Act 1901; and (d) a sea installation shall be taken to be installed in a coastal area if it would be taken to be so installed for the purposes of the Customs Act 1901. 5 Penalty at foot of sections The penalties referred to at the foot of sections indicate that any contravention of the section whether by act or omission is an offence against this Act punishable on conviction by a penalty not exceeding the penalty mentioned. 6 Application of Act This Act is incorporated and shall be read as one with the other Excise Acts except in so far as this Act is inconsistent with another Excise Act or other provision is made in another Excise Act. 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. 6B Application of the Criminal Code (1) Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act. (2) For the purposes of an Excise Prosecution: (a) Parts 2.1, 2.2, 2.3 and 2.4 of the Criminal Code apply; and (b) Parts 2.5 and 2.6 of the Criminal Code do not apply; and (c) a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility. (3) This section is not to be interpreted as affecting in any way the nature of any offence under this Act, the nature of any prosecution or proceeding in relation to any such offence, or the way in which any such offence is prosecuted, heard or otherwise dealt with. (4) Without limiting the scope of subsection (3), this section is not to be interpreted as affecting in any way the standard or burden of proof for any offence under this Act that is the subject of an Excise Prosecution. (5) In this section: Excise Prosecution has the meaning given in section 133. Part II—Administration 7 General administration of Act The CEO has the general administration of this Act. Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953. 8 Delegation by Minister (1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to an officer all or any of the Minister's powers under any Excise Act, other than this power of delegation. (2) A power so delegated, when exercised by the delegate, shall, for the purposes of the Excise Act that conferred the power, be deemed to have been exercised by the Minister. (3) A delegation under this section does not prevent the exercise of a power by the Minister. 15 Time for compliance with this Act (1) Where under any Excise Tariff or Excise Tariff alteration proposed in the Parliament any excise duty is proposed to be imposed on any goods previously free, any person who manufactures or proposes to manufacture those goods shall be allowed until the end of the transition period to comply with the provisions of this Act relating to licences. (2) However, during the transition 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. (3) In this section: first day means the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament. transition period means the period starting at the start of the first day and ending either: (a) 2 months after the end of the first day; or (b) if, before the end of those 2 months: (i) the person applies for a manufacturer licence for the goods; and (ii) the Collector has not decided whether to grant, or refuse to grant, that licence; at the earliest of the following: (iii) 12 months after the end of the first day; (iv) the end of the last day (if any) for the goods determined under subsection (4); (v) the end of the day the Collector grants, or refuses to grant, the manufacturer licence. (4) For the purposes of this section, the Collector may, by legislative instrument, determine the last possible day of the transition period (the last day) for particular goods. Such a day must be a day occurring: (a) after: (i) the day the determination was made; and (ii) the end of the 2 months starting at the end of the first day; but (b) before the end of the 12 months starting at the end of the first day. 16 Right to require security The CEO shall have the right to require and take securities for compliance with the Excise Acts and generally for the protection of the revenue and pending the giving of the required security in relation to any goods subject to the control of the CEO may refuse to deliver the goods or to pass any entry relating thereto. Note: Authorities given under section 114C of the Customs Act 1901 can be subject to conditions relating to securities under this section. 17 Form of security A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by 2 or more different methods. 18 General security may be given When security is required for any particular purpose security may by the authority of the CEO be accepted to cover all transactions for such time and for such amount as the CEO may approve. 19 Cancellation of bonds All securities taken for compliance with the Excise Acts may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the CEO. 20 New sureties If the Collector is not at any time satisfied with the sufficiency of any security he or she may require a fresh security and a fresh security shall be given accordingly. 21 Form of security The form of security in Schedule I shall suffice for all the purposes of a bond or guarantee under any Excise Act and without sealing shall bind its subscribers as if sealed and unless otherwise provided therein jointly and severally and for the full amount. 22 Effect of security Whenever any such security is put in suit by the Collector the production thereof without further proof shall entitle the Collector to judgment for their stated liability against the persons appearing to have executed it unless the defendants shall prove compliance with the condition or that the security was not executed by them or release or satisfaction. 24 Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods (1) Excisable goods may, while subject to the CEO's control, be used in the manufacture of other excisable goods in accordance with this Act. (2) Goods liable to duties of Customs may, while subject to customs control under the Customs Act 1901, be used in the manufacture of excisable goods in accordance with this Act. (3) The regulations may prescribe conditions on the use of: (a) excisable goods, while subject to the CEO's control, in the manufacture of other excisable goods; or (b) goods liable to duties of Customs, while subject to customs control under the Customs Act 1901, in the manufacture of excisable goods. 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 covered by the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and: (a) knowing the premises are not covered by the manufacturer licence; or (b) being reckless as to whether the premises are covered by 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 covered by 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 covered by 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 covered by the producer licence; or (b) being reckless as to whether the premises are covered by 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 covered by 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 covered by 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 covered by the producer licence; or (b) being reckless as to whether the premises are covered by 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 covered by the producer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). 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 covered by 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 covered by the dealer licence; or (b) being reckless as to whether the premises are covered by 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 covered by 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 covered by the dealer licence: (a) knowing the premises are not covered by the dealer licence; or (b) being reckless as to whether the premises are covered by 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 covered by the dealer licence. Penalty: 100 penalty units. (3) Strict liability applies to subsection (2). Part IV—Manufacturer, storage, producer and dealer licences 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. 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), (e) and (f) and (2A)(a); and (d) contain a description of each 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 (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, by written notice given to the applicant, grant, or refuse to grant, a licence. (1A) Without limiting subsection (1), but subject to subsections (2) and (3) of this section and subsection 38A(2), if the application is for a licence that would cover more than one premises, the Collector may decide: (a) to grant the licence under subsection (1) of this section covering any or all of the premises; or (b) to refuse to grant the 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 (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 (fa) if the applicant is a natural person—he or she does not have, and he or she does not have available to him or her, the skills and experience to carry out the activity that would be authorised by the licence; or (fb) if the applicant is a company—the company does not have available to it the skills and experience to carry out the activity that would be authorised by the licence; 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 (ia) the applicant would not have a market for goods of a kind the licence would relate to; 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; or (m) in relation to an application for a manufacturer licence that permits the manufacture of any tobacco goods—the applicant has previously failed to comply with a requirement to provide security under section 16; or (n) one or more of the following matters exist for each of the premises described in the application: (i) a matter mentioned in paragraph (2A)(a); (ii) if the application is for a manufacturer licence or storage licence—a matter mentioned in paragraph (2A)(b) or (c); whether or not the one or more matters existing for particular premises are the same for each premises. (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. (3) If the application is for a producer licence or dealer licence, the Collector must not refuse to grant the licence on a ground mentioned in paragraph (2)(a), (b), (c) or (f), or the ground mentioned in paragraph (2)(n) relying on paragraph (2A)(a), 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 the application was made, 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 the application was made, 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 (ba) the extent of the person's compliance, within 4 years before the application was made, with any law administered by the CEO; and (c) whether the person has: (i) held a licence which has been cancelled; or (ia) held a licence which has been varied to no longer cover one or more premises; or (ii) participated in the management or control of a company that has had its licence cancelled; or (iii) participated in the management or control of a company that has had its licence varied to no longer cover one or more premises; and (ca) the person's financial resources; and (d) whether the person is an undischarged bankrupt; and (e) if the person is the applicant—any misleading statement made in the application by the person; and (f) if the person is the applicant and 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 the application was made, 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 the application was made, 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 (ba) the extent of the company's compliance, within 4 years before the application was made, with any law administered by the CEO; and (c) whether the company has held a licence that has been cancelled; and (caa) whether the company held a licence that has been varied to no longer cover one or more premises; and (ca) the company's financial resources; 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 Act 2001; and (f) whether the company has executed under Part 5.3A of that Act a deed of company arrangement that has not yet terminated; and (fa) whether the company is under restructuring within the meaning of that Act; and (fb) whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated; 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 any of the premises covered by 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 any of the premises covered by 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 Act 2001; (v) the company executes a deed of company arrangement under Part 5.3A of that Act; (va) a small business restructuring practitioner for the company is appointed under section 453B of that Act; (vb) the company makes a restructuring plan under Division 3 of Part 5.3B of that Act; (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 any of the premises covered by the licence; or (ii) the plant or equipment used in relation to goods at any of the premises covered by 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 covered by the licence; (i) in relation to a manufacturer licence—the licence holder has ceased to manufacture excisable goods; (j) in relation to a manufacturer licence or storage licence—the licence holder has ceased to keep and store goods at any of the premises covered by 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. Note: If the licence permits the manufacture of tobacco goods, the Collector must state the tobacco excise period in the licence and the licence holder must give a tobacco excise return for each tobacco excise period, see section 66. (4) The Collector may, upon application by the licence holder and upon the production of the licence and any relevant notice given under section 39DA: (a) vary or revoke a condition of the licence (other than a condition covered by subsection (1) or (2)); or (b) impose an additional condition for the licence; by making an alteration to, or an endorsement on, the licence or notice. 39DA Changing licence conditions on own initiative (1) The Collector may, on his or her own initiative, do one or more of the following: (a) vary or revoke a condition of a licence (other than a condition covered by subsection 39D(1) or (2)); (b) impose an additional condition for the licence; by written notice given to the licence holder in accordance with subsection (3). (2) The Collector must be satisfied that the variation, revocation or imposition is necessary or desirable: (a) for the protection of the revenue; or (b) for the purpose of ensuring compliance with the Excise Acts. (3) The notice must: (a) state the day (which must be at least 7 days after the day the notice is served) the variation, revocation or imposition is to take effect; and (b) state that contravening a licence condition may make the licence holder liable for an offence; and (c) be: (i) served, either personally or by post, on the licence holder; or (ii) served personally on a person who, at the time of service, apparently participates in the management or control of any of the premises covered by the licence. 39E Duration of licences (1) A licence comes into force on the day it is granted. (2) A manufacturer licence authorising the manufacture of any tobacco goods, a dealer licence or a producer licence remains in force until the cancellation or expiry of the licence, whichever occurs first. (3) For the purposes of subsection (2), a licence expires at the end of: (a) the 30 September after the second anniversary of the day on which the licence is granted; or (b) if the licence is renewed under subsection 39F(5) one or more times—the last day of the 3 year period that begins on the day the licence would otherwise have expired if the most recent renewal had not occurred. Example 1: A manufacturer licence that authorises the manufacture of tobacco goods is granted on 17 September 2025 and is not renewed. It expires at the end of 30 September 2027. Example 2: A producer licence is granted on 18 October 2025 and is not renewed. It expires at the end of 30 September 2028. Example 3: A dealer licence is granted on 20 March 2026. It is renewed under subsection 39F(5) on or before 30 September 2028, and is renewed again on or before 30 September 2031. It expires at the end of 30 September 2034. (4) A storage licence, or a manufacturer licence not covered by subsection (2), remains in force until it is cancelled. 39F Renewal of certain licences (1) The Collector may, by writing, renew a licence to which subsection 39E(2) applies on the w