Excise Act 1901

The Collector may, by written notice given to the applicant, grant, or refuse to grant, a licence.

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:

to grant the licence under subsection (1) of this section covering any or all of the premises; or

to refuse to grant the licence.

Without limiting subsection (1) but subject to subsection (3), the Collector may refuse to grant a licence if, in the Collector’s opinion:

where the applicant is a natural person—the applicant is not a fit and proper person; or

where the applicant is a partnership—any of the partners is not a fit and proper person; or

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

where the applicant is a company—the company is not a fit and proper company; or

the applicant is an associate (within the meaning of the Income Tax Assessment Act 1997) of a person who is not:

a fit and proper person; or

a fit and proper company; or

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

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

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:

the nature of the storage place; or

the quantity of tobacco leaf that would be kept at the storage place; or

the procedures and methods that would be adopted by the applicant to ensure the security of tobacco leaf at the storage place; or

the applicant would not have a market for goods of a kind the licence would relate to; or

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

in relation to an application for a storage licence—the grant of the licence would delay liability for duty; or

refusal to grant the licence is necessary to protect the revenue; or

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

one or more of the following matters exist for each of the premises described in the application:

a matter mentioned in paragraph (2A)(a);

if the application is for a manufacturer licence or storage licence—a matter mentioned in paragraph (2A)(b) or (c);

Subject to subsection (3), the Collector may refuse to grant a licence that would cover particular premises if, in the Collector’s opinion:

a natural person who would participate in the management or control of the premises is not a fit and proper person; or

for an application for a manufacturer licence or storage licence—the physical security of the premises is not adequate having regard to:

the nature of the premises; or

the kinds and quantity of goods that would be kept at the premises; or

the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or

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.

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.