Excise Act 1901

The Collector may cancel a licence if:

the Collector is entitled to suspend the licence relying on subsection 39G(1); or

but for subsection 39LA(3), the Collector could vary the licence under subsection 39LA(1) or would be required to vary the licence under subsection 39LA(2).

The Collector must cancel a licence if the Collector:

receives a written notice from the licence holder requesting the Collector to cancel the licence; and

is satisfied that the licence holder has no tobacco seed, tobacco plant, tobacco leaf or excisable goods in his or her possession, custody or control.

The Collector must cancel a licence under subsection (1) or (2) by written notice:

served, either personally or by post, on the licence holder; or

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.

If the Collector cancels the licence, the Collector must by written notice inform the owner of excisable goods at any of the premises covered by the licence:

that the owner is required, within a time specified in the notice or any further time allowed by the Collector, to:

pay to the Collector duty payable in respect of the goods at the premises; or

remove the goods at the premises to another place in accordance with permission obtained from the Collector; and

that, if the owner does not comply with the requirements of the notice, the goods will be sold or otherwise disposed of.

The notice under subsection (4) must be:

served, either personally or by post, on the owner of the goods; or

served personally on a person who, at the time of the cancellation of the licence, apparently participated in the management or control of any of the premises covered by the licence.

If the owner of goods to which a notice under subsection (4) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Collector, the Collector may sell, or otherwise dispose of, the goods.

If the licence of a person is cancelled, the person must surrender the licence to the Collector if requested by the Collector to do so.

Strict liability applies to subsection (7).