Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_25
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 25
Character Range: 7388–8096

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).