Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_39k:p1
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 39K (pt 1/2)
Character Range: 35322–38063

39K  Activities that are prohibited during suspension

 (1) During a period in which a licence is suspended, the licence holder must not, without permission under subsection (6):
 (a) for a manufacturer licence—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; and
 (b) for a storage licence—intentionally keep or store excisable goods at the premises specified in the licence knowing, or being reckless as to whether, they 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) During a period in which a licence is suspended, the licence holder must not, without permission under subsection (6):
 (a) for a producer licence—intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, it is tobacco seed, tobacco plant or tobacco leaf; and
 (b) for a dealer licence—intentionally deal in material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, it 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) 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, the licence holder must not, without permission under subsection (6):
 (a) for a manufacturer licence—manufacture excisable goods; and
 (b) for a storage licence—keep or store excisable