Excise Act 1901

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:

one of the following persons is charged with an offence of the kind referred to in paragraph 39B(a):

the licence holder;

where the licence holder is a partnership—a partner;

where the licence holder is a company—a person who participates in the management or control of the company;

a person who participates in the management or control of any of the premises covered by the licence;

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;

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;

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;

where the licence holder is a partnership—there is a change in the membership of the partnership;

where the licence holder is a company—any of the following events occurs:

the company is charged with an offence of a kind referred to in paragraph 39C(a);

the company is convicted of an offence of a kind referred to in paragraph 39C(b);

a receiver of the property, or part of the property, of the company is appointed;

an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001;

the company executes a deed of company arrangement under Part 5.3A of that Act;

a small business restructuring practitioner for the company is appointed under section 453B of that Act;

the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;

the company begins to be wound up;

in relation to a manufacturer licence or storage licence—there is a substantial change in:

a matter affecting the physical security of any of the premises covered by the licence; or

the plant or equipment used in relation to goods at any of the premises covered by the licence;

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;

in relation to a manufacturer licence—the licence holder has ceased to manufacture excisable goods;

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;

in relation to a producer licence—the licence holder has ceased to produce tobacco seed, tobacco plant and tobacco leaf;

in relation to a dealer licence—the licence holder has ceased to deal in tobacco seed, tobacco plant and tobacco leaf.

A licence is subject to such other conditions (if any) as are prescribed.

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.

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.

The Collector may, upon application by the licence holder and upon the production of the licence and any relevant notice given under section 39DA:

vary or revoke a condition of the licence (other than a condition covered by subsection (1) or (2)); or

impose an additional condition for the licence;