Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_39m
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 39M
Character Range: 41905–43830

39M  Removal of goods on cancellation etc. of licence

 (1) If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, intentionally remove from the premises that were specified in the licence any excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.

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) If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, intentionally remove from the premises that were specified in the licence material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.

Penalty:
 (a) for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
 (b) for tobacco leaf—2 years imprisonment or the greater of:
 (i) 500 penalty units; and
 (ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and 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.

 (3) If a licence has been cancelled, or has expired and has not been renewed, a person must not, without permission, remove from the premises that were specified in the licence:
 (a) any excisable goods the duty on which has not been paid; or
 (b) any tobacco seed, tobacco plant or tobacco leaf.

Penalty: 100 penalty units.

 (4) Strict liability applies to subsection (3).