Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 39LA

  (1)   Subject to subsection   (3), the Collector may vary a licence to no longer cover particular premises if:

  (a)   the licence covers more than one premises; and

  (b)   the Collector is entitled to suspend the licence in relation to the premises relying on subsection   39G(1A).

  (2)   Subject to subsection   (3), the Collector must vary a licence to no longer cover particular premises if:

  (a)   the licence covers more than one premises; and

  (b)   the Collector receives written notice from the licence holder requesting the variation.

  (3)   The Collector must not vary a licence under subsection   (1) or (2) if the effect of varying the licence would be:

  (a)   for a manufacturer licence--that there are no factories covered by the licence; or

  (b)   for a storage licence--that there are no premises covered by the licence.

  (4)   The Collector must vary a licence under subsection   (1) or (2) by written notice:

  (a)   served, either personally or by post, on the licence holder; or

  (b)   served personally on a person who, at the time of service, apparently participates in the management or control of premises covered by the licence.

  (5)   If the Collector varies the licence under subsection   (1), the Collector must, by written notice, inform an owner of excisable goods at the premises that will no longer be covered by the licence:

  (a)   that the owner is required, within a time specified in the notice or any further time allowed by the Collector, to:

  (i)   pay to the Collector duty payable in respect of the goods at the premises; or

  (ii)   remove the goods at the premises to another place in accordance with permission obtained from the Collector; and

  (b)   that, if the owner does not comply with the requirements of the notice, the goods will be sold or otherwise disposed of.

  (6)   The notice under subsection   (5) must be:

  (a)   served, either personally or by post, on the owner of the goods; or

  (b)   served personally on a person who, at the time of the variation of the licence, apparently participated in the management or control of the premises.

  (7)   If the owner of goods in relation to which a notice under subsection   (5) is served fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Collector, the Collector may sell, or otherwise dispose of, the goods.