Excise Amendment (Compliance Improvement) Act 2000

Subject to subsection (2), the Collector may suspend a licence if the Collector has reasonable grounds for believing that:

where the licence holder is a natural person—that person is not a fit and proper person; or

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

where the licence holder is a company—a director, officer or shareholder of the company who participates in the management or control of the company is not a fit and proper person; or

an employee of the licence holder who participates in the management or control of the premises specified in the licence is not a fit and proper person; or

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

the licence holder 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

in relation to a manufacturer licence or storage licence—the physical security of the premises specified in the licence is no longer adequate having regard to:

the nature of the premises; or

the kinds and quantity of goods kept at the premises; or

the procedures and methods adopted to ensure the security of goods at the premises; or

in relation to a producer licence or dealer licence—the physical security of the storage place on the premises specified in the licence is no longer adequate having regard to:

the nature of the storage place; or

the quantity of tobacco leaf kept in the storage place; or

the procedures and methods adopted to ensure the security of tobacco leaf at the storage place; or

in relation to a manufacturer licence or storage licence—the plant and equipment used at the premises specified in the licence are such that the protection of the revenue in relation to goods at the premises is inadequate; or

the licence holder is not keeping proper books of account or records to enable the CEO adequately to audit those books or records; or

a condition of the licence has been breached; or

the licence holder has made a statement to the Collector that is false or misleading; or

it is necessary for the protection of the revenue to suspend the licence; or

in relation to a manufacturer licence or storage licence—it is necessary for the purpose of ensuring compliance with the Excise Acts to suspend the licence.

If the licence is a producer licence or dealer licence, the Collector must not suspend the licence under paragraph (1)(a), (b), (c), (d) or (f) unless the Collector is satisfied that it is necessary to suspend the licence to protect the revenue.