Document ID: chunk:federal_register_of_legislation:C2024C00486:section:39m
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 39M
Character Range: 88389–90097

39M  Removal of goods if licence ceases to be in force or is varied

Fault‑based offences
 (1) If a licence ceases to be in force, a person must not, without permission, intentionally remove from any of the premises that were covered by 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.
 (2) If a licence is varied to no longer cover particular premises, a person must not, without permission, intentionally remove from the premises 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.

Strict liability offences
 (3) If a licence ceases to be in force, a person must not, without permission, remove from any of the premises that were covered by 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.
 (3A) If a licence is varied to no longer cover particular premises, a person must not, without permission, remove from the premises any excisable goods on which duty has not been paid.
Penalty: 100 penalty units.
 (4) Strict liability applies to subsections (3) and (3A).