Document ID: chunk:federal_register_of_legislation:C2024C00486:section:39d:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 39D (pt 2/2)
Character Range: 60807–62415

a substantial change in a matter affecting the physical security of the storage place on the premises covered by the licence;
 (i) in relation to a manufacturer licence—the licence holder has ceased to manufacture excisable goods;
 (j) in relation to a manufacturer licence or storage licence—the licence holder has ceased to keep and store goods at any of the premises covered by the licence;
 (k) in relation to a producer licence—the licence holder has ceased to produce tobacco seed, tobacco plant and tobacco leaf;
 (l) in relation to a dealer licence—the licence holder has ceased to deal in tobacco seed, tobacco plant and tobacco leaf.
 (2) A licence is subject to such other conditions (if any) as are prescribed.
 (3) A licence is subject to such other conditions (if any) as are specified in the licence, being conditions considered by the Collector to be necessary or desirable for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.
Note: If the licence permits the manufacture of tobacco goods, the Collector must state the tobacco excise period in the licence and the licence holder must give a tobacco excise return for each tobacco excise period, see section 66.
 (4) The Collector may, upon application by the licence holder and upon the production of the licence and any relevant notice given under section 39DA:
 (a) vary or revoke a condition of the licence (other than a condition covered by subsection (1) or (2)); or
 (b) impose an additional condition for the licence;
by making an alteration to, or an endorsement on, the licence or notice.