Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_39a:p2
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 39A (pt 2/2)
Character Range: 22071–22660

would not be able to keep proper books of account or records to enable the CEO adequately to audit those books or records; or
 (k) in relation to an application for a storage licence—the grant of the licence would delay liability for duty; or
 (l) refusal to grant the licence is necessary to protect the revenue.

 (3) If the application is for a producer licence or dealer licence, the Collector must not refuse to grant the licence under paragraph (2)(a), (b), (c), (d) or (f) unless the Collector is satisfied that it is necessary to refuse to grant the licence to protect the revenue.