Licensed manufacturers to manufacture only at licensed premises
27 Licensed manufacturers to manufacture only at licensed premises
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:
knowing the premises are not covered by the manufacturer licence; or
being reckless as to whether the premises are covered by the manufacturer licence.
Penalty: 2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A licensed manufacturer must not manufacture excisable goods at premises that are not covered by the manufacturer licence.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
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