Document ID: chunk:federal_register_of_legislation:C2024C00486:section:39k:p1
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 39K (pt 1/3)
Character Range: 77380–80119

39K  Activities that are prohibited during suspension
 (1) 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—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; and
 (b) for a manufacturer licence or a storage licence—intentionally keep or store excisable goods at any of the premises covered by 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.
 (1A) 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—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; or
 (b) for a manufacturer licence or a storage licence—intentionally keep or store excisable goods 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.
 (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