Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 38

Kinds of licences

  (1)   Each of the following is a licence for the purposes of this Act:

  (a)   a manufacturer licence;

  (b)   a storage licence;

  (c)   a producer licence;

  (d)   a dealer licence.

Manufacturer licences

  (2)   A manufacturer licence is a licence granted under subsection   39A(1) that authorises the licence holder to do any of the following:

  (a)   at one or more premises covered by the licence--manufacture kinds of excisable goods;

  (b)   at each premises covered by the licence--keep and store kinds of excisable goods on which duty has not been paid.

Note:   Certain manufacturer licences may cover only one premises (see subsection   38A(2)).

Storage licences

  (3)   A storage licence is a licence granted under subsection   39A(1) that authorises the licence holder to do any of the following, at each premises covered by the licence:

  (a)   keep and store kinds of excisable goods on which duty has not been paid;

  (b)   carry out other activities authorised by the licence.

Producer licences

  (4)   A producer licence is a licence granted under subsection   39A(1) that authorises the licence holder to do any of the following, at the premises covered by the licence:

  (a)   produce tobacco seed, tobacco plant or tobacco leaf;

  (b)   keep and store tobacco seed, tobacco plant and tobacco leaf.

Dealer licences

  (5)   A dealer licence is a licence granted under subsection   39A(1) that authorises the licence holder to do any of the following at the premises covered by the licence:

  (a)   deal in tobacco seed, tobacco plant and tobacco leaf;

  (b)   keep and store tobacco seed, tobacco plant and tobacco leaf.