Document ID: chunk:federal_register_of_legislation:C2024C00486:section:39k:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 39K (pt 2/3)
Character Range: 79891–82609

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) During a period in which a manufacturer licence, producer licence or dealer licence is suspended, the licence holder must not, without permission under subsection (6), intentionally keep or store tobacco leaf knowing, or being reckless as to whether, it is tobacco leaf.
Penalty: 2 years imprisonment or the greater of:
 (a) 500 penalty units; and
 (b) 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.
 (4) During a period in which a licence is suspended relying on subsection 39G(1), the licence holder must not, without permission under subsection (6) of this section:
 (a) for a manufacturer licence—manufacture excisable goods; and
 (b) for a manufacturer licence or storage licence—keep or store excisable goods at any premises covered by the licence; and
 (c) for a producer licence—produce tobacco seed, tobacco plant or tobacco leaf; and
 (d) for a dealer licence—deal in tobacco seed, tobacco plant or tobacco leaf; and
 (e) for a manufacturer licence, storage licence, producer licence or dealer licence—keep or store tobacco leaf.
Penalty: 100 penalty units.
 (4A) During a period in which a licence is suspended relying on subsection 39G(1A), the licence holder must not, without permission under subsection (6) of this section, at premises in relation to which the licence is suspended:
 (a) for a manufacturer licence—manufacture excisable goods; or
 (b) for a manufacturer licence or storage licence—keep or store excisable goods.
Penalty: 100 penalty units.
 (5) Strict liability applies to subsections (4) and (4A).
 (6) During a period in which a licence is suspended relying on subsection 39G(1) or (1A), the Collector may:
 (a) give written permission for goods to be kept or stored at any of the premises covered by the licence; and
 (b) give written permission for a process to be carried out at any of the premises covered by the licence; and
 (c) give written permission for the movement of goods from any of the premises covered by the licence to another place; and
 (d) if the licence is suspended relying on subsection 39G(1):
 (i) by written notice to the owner of goods at premises covered by the licence, require the owner to remove the goods to another place approved by the Collector; and
 (ii) take such control of premises covered by the licence, and of any goods at those