Only licensed manufacturers to manufacture excisable goods

In force

(1)

A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.

Penalty: 2 years imprisonment or the greater of:

(a)

500 penalty units; and

(b)

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(2)

A person who does not hold a manufacturer licence must not manufacture excisable goods.

Penalty: 100 penalty units.

(3)

Strict liability applies to subsection (2).

This Act’s bill:Explanatory memorandum Second reading speech

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25 Only licensed manufacturers to manufacture excisable goods