Document ID: chunk:federal_register_of_legislation:C2024C00486:section:39a:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 39A (pt 2/2)
Character Range: 52735–54902

the applicant would not be able to keep proper books of account or records to enable the CEO adequately to audit those books or records; or
 (k) in relation to an application for a storage licence—the grant of the licence would delay liability for duty; or
 (l) refusal to grant the licence is necessary to protect the revenue; or
 (m) in relation to an application for a manufacturer licence that permits the manufacture of any tobacco goods—the applicant has previously failed to comply with a requirement to provide security under section 16; or
 (n) one or more of the following matters exist for each of the premises described in the application:
 (i) a matter mentioned in paragraph (2A)(a);
 (ii) if the application is for a manufacturer licence or storage licence—a matter mentioned in paragraph (2A)(b) or (c);
  whether or not the one or more matters existing for particular premises are the same for each premises.
 (2A) Subject to subsection (3), the Collector may refuse to grant a licence that would cover particular premises if, in the Collector's opinion:
 (a) a natural person who would participate in the management or control of the premises is not a fit and proper person; or
 (b) for an application for a manufacturer licence or storage licence—the physical security of the premises is not adequate having regard to:
 (i) the nature of the premises; or
 (ii) the kinds and quantity of goods that would be kept at the premises; or
 (iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or
 (c) for an application for a manufacturer licence or storage licence—the plant and equipment that would be used in relation to goods at the premises are not suitable having regard to the nature of those goods and the premises.
 (3) If the application is for a producer licence or dealer licence, the Collector must not refuse to grant the licence on a ground mentioned in paragraph (2)(a), (b), (c) or (f), or the ground mentioned in paragraph (2)(n) relying on paragraph (2A)(a), unless the Collector is satisfied that it is necessary to refuse to grant the licence to protect the revenue.