Document ID: chunk:federal_register_of_legislation:C2024A00051:clause:1_139
Version: federal_register_of_legislation:C2024A00051
Segment Type: clause
Provision Reference: sch 1 cl 139
Character Range: 51989–52560

139  After subsection 39M(1)
Insert:
 (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