Document ID: chunk:federal_register_of_legislation:C2024A00051:clause:1_121
Version: federal_register_of_legislation:C2024A00051
Segment Type: clause
Provision Reference: sch 1 cl 121
Character Range: 45366–46161

121  After subsection 39K(1)
Insert:
 (1A) During a period in which a licence is suspended relying on subsection 39G(1A), the licence holder must not, without permission under subsection (6) of this section, at premises in relation to which the licence is suspended:
 (a) for a manufacturer licence—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; or
 (b) for a manufacturer licence or a storage licence—intentionally keep or store excisable goods knowing, or being reckless as to whether, they 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.