covers an outwards duty free shop (as defined in subsection 96A(1)); or

covers an inwards duty free shop (as defined in subsection 96B(1)); or

authorises the storage of goods (other than fuel) to be supplied to aircraft or ships as aircraft’s stores or ship’s stores.

if the licence is an excise-equivalent warehouse licence—one or more places; or

otherwise—just one place.

goods generally; or

goods included in one or more classes.

blending;

packaging;

processing;

manufacturing excisable goods;

trading;

other activities specified in the licence.

be in writing; and

contain a description of each place that the licence is proposed to cover; and

specify, for each place that the licence is proposed to cover, the kinds of goods that would be warehoused at the place; and

set out the name and address of each person the Comptroller-General of Customs is required to consider for the purposes of paragraph 81(1)(a) or (b) or (1A)(a) or (b); and

set out such particulars of the matters that the Comptroller-General of Customs is required to consider for the purposes of paragraph 81(1A)(c), (d) or (e) as will enable the adequate consideration of those matters; and

contain such other information as is prescribed; and

except if the application is for an excise-equivalent warehouse licence—be accompanied by the warehouse licence application charge.

if the applicant is a company—any director, officer or shareholder of the company who would participate in the management or control of the place is not a fit and proper person to so participate; or

in any case—an employee of the applicant who would participate in the management or control of the place is not a fit and proper person to so participate; or

in any case—the physical security of the place is not adequate having regard to:

the nature of the place; or

the kinds and quantity of goods that would be kept in the place; or

the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place; or

in any case—the plant and equipment that would be used in relation to goods at the place are not suitable having regard to the nature of those goods and that place; or

in any case—the books of account or records that would be kept in relation to the place would not be suitable to enable an officer of Customs to adequately audit those books or records.

to grant a warehouse licence that covers any or all of the places; or

to refuse the application in its entirety.

remove a place from the places covered by the licence without substituting or adding any places;

remove a place from the places covered by the licence and substitute a different place;

add a place to the places covered by the licence, subject to subsection 79(2).

(a) a licence (the first licence) covers a particular place; and

the Comptroller-General of Customs varies another warehouse licence held by the same licence holder to cover the place;

unless paragraph (d) applies—vary the first licence to no longer cover the place; or

if the effect of varying the first licence as mentioned in paragraph (c) would be that no places are covered by the licence—cancel the first licence.

permit goods to be placed in the former warehouse; and

permit the removal of goods from the former warehouse, including the removal of goods to a warehouse; and

by notice in writing to the licence holder, require the licence holder to remove all or specified goods in the former warehouse to a warehouse approved by the Collector; and

take such control of the former warehouse or all or any goods in the former warehouse as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations, or a law of a State or Territory prescribed by the regulations; and

by notice in writing to the licence holder, require the licence holder to pay to the Commonwealth in respect of the services of officers required as the result of the licence being varied (including services relating to the supervision of activities in relation to the former warehouse permitted by a Collector, the stocktaking of goods in the former warehouse or the reconciliation of records relating to such goods) such fee as the Comptroller-General of Customs determines having regard to the cost of the services; and

if the licence holder fails to comply with a requirement under paragraph (c) in relation to goods—remove the goods from the former warehouse to a warehouse; and

if goods have been removed in accordance with paragraph (f)—by notice in writing to the licence holder, require the licence holder to pay to the Commonwealth in respect of the cost of the removal such fee as the Comptroller-General of Customs determines having regard to that cost.

unless paragraph (b) of this subsection applies—the next 30 June following the grant of the licence; or

if the licence is renewed one or more times under section 84—the last day of the 12 month-period beginning on the 1 July following the most recent renewal.

one or more of the matters mentioned in any of paragraphs 86(1AC)(a) to (f) exists for each warehouse covered by the licence (whether or not the one or more matters existing for each warehouse are the same); or

must state that, if the licence holder wishes to prevent the cancellation of the licence, the holder may, within 7 days after the day on which the notice was served, give to the Comptroller-General of Customs at an address specified in the notice a written statement showing cause why the licence should not be cancelled; and

may, if it appears to the Comptroller-General of Customs to be necessary to do so:

for the protection of the revenue; or

for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations, or a law of a State or Territory prescribed by the regulations;

the physical security of a warehouse covered by the licence is no longer adequate having regard to the matters referred to in paragraph 81(1A)(c); or

the plant and equipment used in a warehouse covered by the licence are such that the protection of the revenue in relation to goods in the warehouse is inadequate; or

where the licence is held by a company—a director, officer or shareholder of the company who participates in the management or control of a warehouse covered by the licence is not a fit and proper person to so participate; or

an employee of the holder of the licence, being an employee who participates in the management or control of a warehouse covered by the licence, is not a fit and proper person to so participate; or

a condition to which the licence is subject that relates to a warehouse covered by the licence has not been complied with; or

the licence holder has not, for a period of at least 3 years, warehoused excise-equivalent goods at a warehouse covered by the licence.

must state that, if the licence holder wants the warehouse licence to continue to cover the warehouse, the licence holder may, within 7 days after the day on which the notice was served, give to the Comptroller-General of Customs at an address specified in the notice a written statement showing cause why the warehouse should continue to be covered by the licence; and

may, if it appears to the Comptroller-General of Customs to be necessary to do so:

for the protection of the revenue; or

for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations;

must revoke the suspension if, within 28 days after the day on which the licence was suspended:

for a suspension under subsection (1AB)—the licence is not cancelled; or

for a suspension under subsection (1AE)—the licence is not varied to no longer cover the warehouse to which the suspension relates.

the Comptroller-General is satisfied in relation to the licence as to any of the matters mentioned in paragraphs 86(1)(a) to (h); or

the Comptroller-General is satisfied on any other grounds that cancellation of the licence is necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations, or a law of a State or Territory prescribed by the regulations.

the Comptroller-General receives a written request from the holder of the licence that the licence be cancelled on and after a specified day; or

the holder of the licence has applied for the Comptroller-General to vary the licence as mentioned in paragraph 81B(1)(a) and the effect of doing so would be that no place is covered by the licence.

published in a newspaper or newspapers circulating in each locality in which a place that was a warehouse covered by the licence is situated;

served, either personally or by post, on the person; or

served personally on another person who, at the time of the cancellation of the licence, apparently participated in the management or control of the former warehouse.

the licence covers more than one warehouse; and

the Comptroller-General is satisfied as to any of the matters mentioned in paragraphs 86(1AC)(a) to (f) in relation to the particular warehouse.

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

served personally on a person who, at the time of service, apparently participates in the management or control of one or more warehouses covered by the licence.

permit goods to be placed in the former warehouse; and

permit the removal of goods from the former warehouse, including the removal of goods to a warehouse; and

by notice in writing to the licence holder, require the licence holder to remove all or specified goods in the former warehouse to a warehouse approved by the Collector; and

take such control of the former warehouse or all or any goods in the former warehouse as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations, or a law of a State or Territory prescribed by the regulations; and

by notice in writing to the licence holder, require the licence holder to pay to the Commonwealth in respect of the services of officers required as the result of the licence being varied (including services relating to the supervision of activities in relation to the former warehouse permitted by a Collector, the stocktaking of goods in the former warehouse or the reconciliation of records relating to such goods) such fee as the Comptroller-General of Customs determines having regard to the cost of the services; and

if the licence holder fails to comply with a requirement under paragraph (c) of this subsection in relation to goods—remove the goods from the former warehouse to a warehouse; and

if goods have been removed in accordance with paragraph (f) of this subsection—by notice in writing to the licence holder, require the licence holder to pay to the Commonwealth in respect of the cost of the removal such fee as the Comptroller-General of Customs determines having regard to that cost.

published on the Department’s website; and

published in the Gazette; and

published in a newspaper or newspapers circulating in each locality in which a place that is no longer a warehouse covered by the licence is situated;

that they are required, within a time specified in the notice or any further time allowed by the Comptroller-General of Customs, to:

pay to the Collector duty payable in respect of their goods in a former warehouse; or

remove any of their goods warehoused in a former warehouse to another place in accordance with permission obtained from the Collector; and

that, if they do not comply with the requirements of the notice, the goods in the former warehouse will be sold.

served, either personally or by post, on the person; or

served personally on another person who, at the time of the variation of the licence, apparently participated in the management or control of the former warehouse.

goods that have previously been released for export from a warehouse covered by the licence are returned to the warehouse; or

excise-equivalent goods that have previously been released for export from a warehouse covered by the licence are returned to a different warehouse covered by that or any other excise-equivalent warehouse licence.

be given electronically; and

be given within the period prescribed by the regulations; and

state that the goods have been returned; and

include such particulars of the return of the goods as are required by an approved statement.

premises covered by a storage licence; or

premises, other than premises that are a factory, covered by a manufacturer licence.

a manufacturer licence;

a storage licence;

a producer licence;

a dealer licence.

at one or more premises covered by the licence—manufacture kinds of excisable goods;

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

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

carry out other activities authorised by the licence.

produce tobacco seed, tobacco plant or tobacco leaf;

keep and store tobacco seed, tobacco plant and tobacco leaf.

deal in tobacco seed, tobacco plant and tobacco leaf;

keep and store tobacco seed, tobacco plant and tobacco leaf.

to grant the licence under subsection (1) of this section covering any or all of the premises; or

to refuse to grant the licence.

a matter mentioned in paragraph (2A)(a);

if the application is for a manufacturer licence or storage licence—a matter mentioned in paragraph (2A)(b) or (c);

a natural person who would participate in the management or control of the premises is not a fit and proper person; or

for an application for a manufacturer licence or storage licence—the physical security of the premises is not adequate having regard to:

the nature of the premises; or

the kinds and quantity of goods that would be kept at the premises; or

the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or

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.

held a licence which has been varied to no longer cover one or more premises; or

participated in the management or control of a company that has had its licence varied to no longer cover one or more premises; and

whether the company held a licence that has been varied to no longer cover one or more premises; and

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;

the 30 September after the second anniversary of the day on which the licence is granted; or

if the licence is renewed under subsection 39F(5) one or more times—the last day of the 3 year period that begins on the day the licence would otherwise have expired if the most recent renewal had not occurred.

a storage licence; or

a manufacturer licence that does not authorise the manufacture of tobacco goods;

be in a form (if any) approved by the CEO; and

set out the name and address of the licence holder; and

identify the licence to be varied; and

for each additional premises that is covered by one or more other licences held by the licence holder—identify the other licences; and

for each additional premises that is not covered by another licence held by the licence holder:

set out the name and address of each person whom the Collector is required to consider for the purposes of paragraph 39A(2A)(a); and

contain a description of the premises; and

set out such particulars of the matters that the Collector is required to consider in relation to premises for the purposes of sections 39A, 39B and 39C as will enable the Collector adequately to consider those matters; and

contain such other information as is prescribed.

(a) a licence (the first licence) covers particular premises; and

the Collector varies another licence held by the same licence holder to cover the premises;

unless paragraph (d) applies—vary the first licence to no longer cover the premises; or

if the effect of varying the first licence as mentioned in paragraph (c) would be that no premises are covered by the licence—cancel the first licence.

one or more of the following matters exist for each premises covered by the licence:

a matter mentioned in paragraph (1A)(a), (d) or (e);

for a manufacturer licence or storage licence—a matter mentioned in paragraph (1A)(b) or (c);

a natural person who participates in the management or control of the premises is not a fit and proper person; or

for a manufacturer licence or storage licence—the physical security of the premises is no longer adequate having regard to:

the nature of the premises; or

the kinds and quantity of goods kept at the premises; or

the procedures and methods adopted to ensure the security of goods at the premises; or

for a manufacturer licence or storage licence—the plant and equipment used at the premises covered by the licence are such that the protection of the revenue in relation to goods at the premises is inadequate; or

in any case—the licence holder has not, for a period of at least 3 years, conducted any activities authorised by the licence at the premises; or

in any case—a condition of the licence relating to the premises has been breached.

held a licence that has been varied to no longer cover one or more premises; or

must state that, if the licence holder wants the licence to continue to cover the premises to which the suspension relates, the licence holder may, within 7 days after the day on which the notice was served, give to the Collector at an address specified in the notice a written statement showing cause why the premises should continue to be covered by the licence; and

may, if it appears to the Collector to be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts, state that the licence is suspended in relation to the premises.

for a manufacturer licence—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; or

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.

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

for a manufacturer licence or storage licence—keep or store excisable goods at any premises covered by the licence; and

for a manufacturer licence—manufacture excisable goods; or

for a manufacturer licence or storage licence—keep or store excisable goods.

if the licence is suspended relying on subsection 39G(1):

by written notice to the owner of goods at premises covered by the licence, require the owner to remove the goods to another place approved by the Collector; and

take such control of premises covered by the licence, and of any goods at those premises, as may be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts; and

if the licence is suspended relying on subsection 39G(1A):

by written notice to the owner of goods at premises in relation to which the licence is suspended, require the owner to remove the goods to another place approved by the Collector; and

take such control of premises in relation to which the licence is suspended, and of any goods at those premises, as may be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts; and

the Collector is entitled to suspend the licence relying on subsection 39G(1); or

but for subsection 39LA(3), the Collector could vary the licence under subsection 39LA(1) or would be required to vary the licence under subsection 39LA(2).

the licence covers more than one premises; and

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

the licence covers more than one premises; and

the Collector receives written notice from the licence holder requesting the variation.

for a manufacturer licence—that there are no factories covered by the licence; or

for a storage licence—that there are no premises covered by the licence.

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

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

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

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

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

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

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

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.

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

any excisable goods on which duty has not been paid that are at the premises; and

any packages in which the goods are contained;

subsection 295-75(6);

subsection 308-10(7);

subsection 308-15(7);

subsection 308-20(7);

subsection 308-25(7);

subsection 308-30(7);

subsection 308-35(7);

subsection 308-40(7);

subsection 308-45(7);

subsection 308-50(7);

subsection 308-110(6);

subsection 308-115(6);

subsection 308-120(6);

subsection 308-125(6);

subsection 308-130(6);

subsection 308-135(6).

any warehouse licence that is granted on or after the commencement of this item on an application made on or after that commencement; and

an excise-equivalent warehouse licence that is varied on or after that commencement.

(a) a person or partnership applied for an excise-equivalent warehouse licence (within the meaning of the Customs Act 1901 as amended by this Part) before the commencement of this item; and

(b) the licence is granted before, on or after that commencement; and

the licence comes into force on or after 1 July 2024;

the Comptroller-General of Customs, on behalf of the Commonwealth, must refund to the person or partnership an amount equal to so much of any warehouse licence application charge as has been paid for the grant of the licence; and

(e) so much of any warehouse licence charge as has not been paid in respect of the grant of the licence before the commencement of this item is taken on and after that commencement to no longer be payable under Customs Act 1901; andsection 85 of the

the Comptroller-General of Customs, on behalf of the Commonwealth, must refund to the person or partnership an amount equal to so much of any warehouse licence charge as has been paid for the grant of the licence.

(a) a person or partnership applied to renew an excise-equivalent warehouse licence (within the meaning of the Customs Act 1901 as amended by this Part) before the commencement of this item; and

the licence is renewed before 1 July 2024; and

(c) but for the amendments of Customs Act 1901 made by this Part, the 12 month period mentioned in subsection 84(4) of that Act would have ended on 30 June 2025;section 83 of the

(d) so much of any warehouse licence charge as has not been paid in respect of the renewal of the licence before the commencement of this item is taken on and after that commencement to no longer be payable under Customs Act 1901; andsection 85 of the

the Comptroller-General of Customs, on behalf of the Commonwealth, must refund to the person or partnership an amount equal to so much of any warehouse licence charge as has been paid for the renewal of the licence.

a licence that is granted on or after the commencement of this item on an application made on or after that commencement; and

a licence that is varied on or after that commencement.

must give a permission under subsection (3AC) to the holder of an excise-equivalent warehouse licence:

on the grant of the licence if the licence covers more than one warehouse; or

for a licence that when granted covered only one warehouse—if the Comptroller-General varies the licence to cover more than one warehouse; and

otherwise, may give a permission under that subsection on application by the licence holder.

a storage licence; or

a manufacturer licence other than a manufacturer licence authorising the manufacture of any tobacco goods;

must give permission under subsection (2AAA):

on the grant of a licence covered by paragraph (2AAA)(a) or (b) that covers more than one premises; or

for a licence covered by paragraph (2AAA)(a) or (b) that covered only one premises when granted—if the Collector varies the licence to cover more than one premises; and

otherwise, may give a permission under that subsection on application by the licence holder.

storage licences granted under subsection 39A(1) of this Act;

manufacturer licences granted under subsection 39A(1) of this Act, other than manufacturer licences that allow for the manufacture of tobacco goods;

(c) warehouse licences granted under Customs Act 1901 that are excise-equivalent warehouse licences for the purposes of Part V of that Act.section 79 of the

the name of the licence holder;

if the licence holder has an Australian Business Number—the Australian Business Number;

the name of the Act under which the licence was granted;

any additional information that is prescribed by the regulations for the purposes of this paragraph.

the CEO is satisfied that information included in the register is incorrect; and

the CEO has access to information that the CEO believes to be correct;

the duty to make available information under sections 3C, 3E and 3H of this Act; and

(b) the duty to establish and maintain the Excise and Excise-Equivalent Warehouse Licences Register under subsection 40(1) of the Excise Act 1901.

if a particular onshore field produces stabilised crude petroleum oil and condensate—stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field before, on or after 30 June 1987; or

if a particular onshore field produces stabilised crude petroleum oil but not condensate—stabilised crude petroleum oil produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from the field before, on or after 30 June 1987; or

if a particular onshore field produces condensate but not stabilised crude petroleum oil—condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of condensate produced from the field before, on or after 30 June 1987.

(a) definition of pre-threshold onshore condensate;

(b) definition of pre-threshold onshore oil;

(c) definition of pre-threshold onshore oil and condensate.