Document ID: chunk:federal_register_of_legislation:C2024C00486:section:25
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 25
Character Range: 37395–38096

25  Only licensed manufacturers to manufacture excisable goods
 (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).