Excise Act 1901

Each of the following is a licence for the purposes of this Act:

a manufacturer licence;

a storage licence;

a producer licence;

a dealer licence.

A manufacturer licence is a licence granted under subsection 39A(1) that authorises the licence holder to do any of the following:

at one or more premises covered by the licence—manufacture kinds of excisable goods;

at each premises covered by the licence—keep and store kinds of excisable goods on which duty has not been paid.

Certain manufacturer licences may cover only one premises (see subsection 38A(2)).

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:

keep and store kinds of excisable goods on which duty has not been paid;

carry out other activities authorised by the licence.

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:

produce tobacco seed, tobacco plant or tobacco leaf;

keep and store tobacco seed, tobacco plant and tobacco leaf.

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:

deal in tobacco seed, tobacco plant and tobacco leaf;

keep and store tobacco seed, tobacco plant and tobacco leaf.