Excise Act 1901 (Cth)

Excise Act 1901

No. 9, 1901

Compilation No. 66

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

About this compilation

This compilation

This is a compilation of the Excise Act 1901 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act relating to Excise

Part IIntroductory 1Short title

This Act may be cited as the Excise Act 1901.

2Commencement

This Act shall commence on a day to be fixed by Proclamation.

4Definitions

(1)
In this Act, except where otherwise clearly intended:
apply, in relation to an LPG remission, has a meaning affected by subsection (5).
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
approved place means:
1. (a)
  premises covered by a storage licence; or
2. (b)
  premises, other than premises that are a factory, covered by a manufacturer licence.
Australia does not include:
1. (aa)
  Norfolk Island; or
2. (a)
  the Territory of Christmas Island; or
3. (b)
  the Territory of Cocos (Keeling) Islands.
authorised officer, in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.
beer means any liquor on which, under the name of beer, any duty of excise imposed by the Parliament is payable.
Bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid.
By authority means by the authority of an officer doing duty in the matter in relation to which the expression is used.
CEO means the Commissioner of Taxation.
Collector means:
1. (a)
  the CEO; or
2. (b)
  in relation to a section of an Excise Act for which a person is an authorised officer—that authorised officer.
Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
condensate means either:
1. (a)
  liquid petroleum; or
2. (b)
  a substance:
  1. (i)
    that is derived from gas associated with oil production; and
  2. (ii)
    that is liquid at standard temperature and pressure.
Container means any article capable of holding liquids.
Note: Container is defined differently in section 87 and in Division 1A of Part IX.
conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind.
dealer licence has the meaning given by subsection 38(5).
Duty or Excise duty means duty of Excise.
eligible business entity has the meaning given by subparagraph 61C(1)(b)(ia).
Excisable goods means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament.
excisable LPG use in relation to LPG:
1. (a)
  means the use of LPG in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; but
2. (b)
  does not include the use of LPG for a motor vehicle that:
  1. (i)
    is designed merely to move goods with a forklift and is for use primarily off public roads; or
  2. (ii)
    is of a kind prescribed by the regulations for the purposes of this subparagraph.
Excise Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth.
excise place means:
1. (a)
  a factory; or
2. (b)
  an approved place; or
3. (c)
  premises covered by a producer licence or dealer licence.
Excise Tariff means an Act imposing duties of excise and includes such an Act that has not come into operation.
Factory means premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the licensed manufacturer.
Finance Minister has the meaning given by the Income Tax Assessment Act 1997.
fuel means goods of a kind that fall within a classification in item 10, 20 or 21 of the Schedule to the Excise Tariff.
gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
Gazette notice means a notice signed by the CEO and published in the Gazette.
International aircraft has the same meaning as aircraft has in Part VII of the Customs Act 1901.
Justice means any Justice of the Peace having jurisdiction in the place.
licence has the meaning given by subsection 38(1).
licensed dealer means a person or partnership who holds a dealer licence.
licensed manufacturer means a person or partnership who holds a manufacturer licence.
licensed producer means a person or partnership who holds a producer licence.
liquid petroleum is a mixture of hydrocarbons:
1. (a)
  that is produced from gas wells; and
2. (b)
  that is liquid at standard temperature and pressure after recovery in surface separation facilities;
but does not include a substance referred to in paragraph (b) of the definition of condensate.
LPG means:
1. (a)
  liquid propane; or
2. (b)
  a liquid mixture of propane and butane; or
3. (c)
  a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
4. (d)
  a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
LPG remission in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use.
Manufacture includes all processes in the manufacture of excisable goods and, in relation to beer, includes the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises.
manufacturer licence has the meaning given by subsection 38(2).
officer means a person employed or engaged under the Public Service Act 1999 who is:
1. (a)
  exercising powers; or
2. (b)
  performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
Overseas ship has the same meaning as ship has in Part VII of the Customs Act 1901.
penalty day, in relation to an offence, means:
1. (a)
  if the Court knows the day on which the offence was committed—that day; or
2. (b)
  otherwise—the day on which the prosecution for the offence is instituted.
Permission means the written permission of the Collector.
Place includes ship or aircraft.
Place outside Australia does not include:
1. (a)
  a ship or an area of waters, outside Australia; or
2. (b)
  an installation outside Australia; or
3. (c)
  a reef or an uninhabited island outside Australia.
producer licence has the meaning given by subsection 38(4).
proprietor of an approved place means a person or partnership who holds a storage licence that covers that place.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
Resources Minister has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987.
Ship means any vessel used in navigation, other than air navigation, and includes a barge, lighter or any other floating vessel.
small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997.
Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921.
standard temperature and pressure means a temperature of 20° centigrade and a pressure of one standard atmosphere.
storage licence has the meaning given by subsection 38(3).
This Act includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act.
tobacco has a meaning affected by subsection (6).
tobacco bale label means a label that:
1. (a)
  is in a form approved in writing by the Commissioner of Taxation; and
2. (b)
  uniquely identifies a bale of tobacco leaf.
tobacco goods means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the Excise Tariff Act 1921.
Warehouse means a warehouse licensed under the Customs Act 1901.
(2)
A reference in this Act to a police officer shall be read as a reference to a member or special member of the Australian Federal Police or a member of the Police Force of a State or Territory.
(3)
A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.
(4)
For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word “Free” is specified in the column headed “Rate of Duty” in that Schedule as the rate of duty chargeable on those goods.
(5)
To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied).
(6)
For the purposes of this Act, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.

4AAAAct not to apply so as to exceed Commonwealth power

(1)
Unless the contrary intention appears, if a provision of this Act:
1. (a)
  would, apart from this section, have an invalid application; but
2. (b)
  also has at least one valid application;
it is the Parliament’s intention that the provision is not to have the invalid application, but is to have every valid application.
(2)
Despite subsection (1), the provision is not to have a particular valid application if:
1. (a)
  apart from this section, it is clear, taking into account the provision’s context and the purpose or object underlying the Act, that the provision was intended to have that valid application only if every invalid application, or a particular invalid application, of the provision had also been within the Commonwealth’s legislative power; or
2. (b)
  the provision’s operation in relation to that valid application would be different in a substantial respect from what would have been its operation in relation to that valid application if every invalid application of the provision had been within the Commonwealth’s legislative power.
(3)
Subsection (2) does not limit the cases where a contrary intention may be taken to appear for the purposes of subsection (1).
(4)
This section applies to a provision of this Act, whether enacted before, at or after the commencement of this section.
(5)
In this section:
application means an application in relation to:
1. (a)
  one or more particular persons, things, matters, places, circumstances or cases; or
2. (b)
  one or more classes (however defined or determined) of persons, things, matters, places, circumstances or cases.
invalid application, in relation to a provision, means an application because of which the provision exceeds the Commonwealth’s legislative power.
valid application, in relation to a provision, means an application that, if it were the provision’s only application, would be within the Commonwealth’s legislative power.

4ACertain installations to be part of Australia

(1)
For the purposes of the Excise Acts:
1. (a)
  a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or
2. (b)
  a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area;
shall, subject to subsections (2) and (3), be deemed to be part of Australia.
(2)
A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if:
1. (a)
  the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or
2. (b)
  after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).
(3)
A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if:
1. (a)
  the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or
2. (b)
  after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.
(4)
In this section:
1. (a)
  adjacent area, Australian seabed, coastal area, resources installation and sea installation have the same respective meanings as in the Customs Act 1901;
2. (b)
  a resources installation shall be taken to be attached to the Australian seabed if it would be taken to be so attached for the purposes of the Customs Act 1901;
3. (c)
  a sea installation shall be taken to be installed in an adjacent area if it would be taken to be so installed for the purposes of the Customs Act 1901; and
4. (d)
  a sea installation shall be taken to be installed in a coastal area if it would be taken to be so installed for the purposes of the Customs Act 1901.

5Penalty at foot of sections

The penalties referred to at the foot of sections indicate that any contravention of the section whether by act or omission is an offence against this Act punishable on conviction by a penalty not exceeding the penalty mentioned.

6Application of Act

This Act is incorporated and shall be read as one with the other Excise Acts except in so far as this Act is inconsistent with another Excise Act or other provision is made in another Excise Act.

6AHow this Act applies to partnerships

(1)
This Act applies to a partnership as if the partnership were a person, but it applies with the changes set out in subsections (2), (3), (4), (5) and (6).
(2)
If this Act would otherwise require or permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.
(3)
If under this Act a document is given to a partner of the partnership in accordance with section 28A of the Acts Interpretation Act 1901, the document is taken to have been given to the partnership.
(4)
An obligation that would otherwise be imposed on the partnership by this Act:
1. (a)
  is imposed on each partner instead; but
2. (b)
  may be discharged by any of the partners.
(5)
The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Act.
(6)
An offence against this Act that would otherwise be committed by the partnership is taken to have been committed by each partner who:
1. (a)
  aided, abetted, counselled or procured the relevant act or omission; or
2. (b)
  was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner).
(7)
If, for the purposes of subsection (6), it is necessary to establish that the partnership engaged in particular conduct, it is sufficient to show that the conduct was engaged in by a partner within the scope of his or her actual or apparent authority. If it is also necessary to establish that the partnership had a particular state of mind when it engaged in that conduct, it is sufficient to show the partner had the relevant state of mind.
(8)
For the purposes of this Act, a change in the composition of a partnership does not affect the continuity of the partnership.

6BApplication of the Criminal Code

(1)
Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act.
(2)
For the purposes of an Excise Prosecution:
1. (a)
  Parts 2.1, 2.2, 2.3 and 2.4 of the Criminal Code apply; and
2. (b)
  Parts 2.5 and 2.6 of the Criminal Code do not apply; and
3. (c)
  a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility.
(3)
This section is not to be interpreted as affecting in any way the nature of any offence under this Act, the nature of any prosecution or proceeding in relation to any such offence, or the way in which any such offence is prosecuted, heard or otherwise dealt with.
(4)
Without limiting the scope of subsection (3), this section is not to be interpreted as affecting in any way the standard or burden of proof for any offence under this Act that is the subject of an Excise Prosecution.
(5)
In this section:
Excise Prosecution has the meaning given in section 133.

Part IIAdministration 7General administration of Act

The CEO has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.

8Delegation by Minister

(1)
The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to an officer all or any of the Minister’s powers under any Excise Act, other than this power of delegation.
(2)
A power so delegated, when exercised by the delegate, shall, for the purposes of the Excise Act that conferred the power, be deemed to have been exercised by the Minister.
(3)
A delegation under this section does not prevent the exercise of a power by the Minister.

15Time for compliance with this Act

(1)
Where under any Excise Tariff or Excise Tariff alteration proposed in the Parliament any excise duty is proposed to be imposed on any goods previously free, any person who manufactures or proposes to manufacture those goods shall be allowed until the end of the transition period to comply with the provisions of this Act relating to licences.
(2)
However, during the transition period:
1. (a)
  a person who manufactures those goods without holding a manufacturer licence must comply with this Act as if the person held such a licence; and
2. (b)
  the premises on which the person manufactures those goods are taken to be a factory.

(3)
In this section:
first day means the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament.
transition period means the period starting at the start of the first day and ending either:
1. (a)
  2 months after the end of the first day; or
2. (b)
  if, before the end of those 2 months:
  1. (i)
    the person applies for a manufacturer licence for the goods; and
  2. (ii)
    the Collector has not decided whether to grant, or refuse to grant, that licence;
at the earliest of the following:
1. (iii)
  12 months after the end of the first day;
2. (iv)
  the end of the last day (if any) for the goods determined under subsection (4);
3. (v)
  the end of the day the Collector grants, or refuses to grant, the manufacturer licence.
(4)
For the purposes of this section, the Collector may, by legislative instrument, determine the last possible day of the transition period (the last day) for particular goods. Such a day must be a day occurring:
1. (a)
  after:
  1. (i)
    the day the determination was made; and
  2. (ii)
    the end of the 2 months starting at the end of the first day; but
2. (b)
  before the end of the 12 months starting at the end of the first day.

16Right to require security

The CEO shall have the right to require and take securities for compliance with the Excise Acts and generally for the protection of the revenue and pending the giving of the required security in relation to any goods subject to the control of the CEO may refuse to deliver the goods or to pass any entry relating thereto.
Note: Authorities given under section 114C of the Customs Act 1901 can be subject to conditions relating to securities under this section.

17Form of security

A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by 2 or more different methods.

18General security may be given

When security is required for any particular purpose security may by the authority of the CEO be accepted to cover all transactions for such time and for such amount as the CEO may approve.

19Cancellation of bonds

All securities taken for compliance with the Excise Acts may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the CEO.

20New sureties

If the Collector is not at any time satisfied with the sufficiency of any security he or she may require a fresh security and a fresh security shall be given accordingly.

21Form of security

The form of security in Schedule I shall suffice for all the purposes of a bond or guarantee under any Excise Act and without sealing shall bind its subscribers as if sealed and unless otherwise provided therein jointly and severally and for the full amount.

22Effect of security

Whenever any such security is put in suit by the Collector the production thereof without further proof shall entitle the Collector to judgment for their stated liability against the persons appearing to have executed it unless the defendants shall prove compliance with the condition or that the security was not executed by them or release or satisfaction.

24Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods

(1)
Excisable goods may, while subject to the CEO’s control, be used in the manufacture of other excisable goods in accordance with this Act.
(2)
Goods liable to duties of Customs may, while subject to customs control under the Customs Act 1901, be used in the manufacture of excisable goods in accordance with this Act.
(3)
The regulations may prescribe conditions on the use of:
1. (a)
  excisable goods, while subject to the CEO’s control, in the manufacture of other excisable goods; or
2. (b)
  goods liable to duties of Customs, while subject to customs control under the Customs Act 1901, in the manufacture of excisable goods.

Part IIIManufacturers, producers and dealersDivision 1Manufacturers25Only licensed manufacturers to manufacture excisable goods

(1)
A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.
Penalty: 2 years imprisonment or the greater of:
1. (a)
  500 penalty units; and
2. (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.
(2)
A person who does not hold a manufacturer licence must not manufacture excisable goods.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

26Licensed manufacturers to manufacture in accordance with Act and licence

(1)
A licensed manufacturer must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the manufacture contravenes this Act or the manufacturer licence.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2)
A licensed manufacturer must not manufacture excisable goods in contravention of this Act or the manufacturer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

27Licensed manufacturers to manufacture only at licensed premises

(1)
A licensed manufacturer must not intentionally manufacture excisable goods at premises that are not covered by the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and:
1. (a)
  knowing the premises are not covered by the manufacturer licence; or
2. (b)
  being reckless as to whether the premises are covered by the manufacturer licence.
Penalty: 2 years imprisonment or the greater of:
1. (a)
  500 penalty units; and
2. (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.
(2)
A licensed manufacturer must not manufacture excisable goods at premises that are not covered by the manufacturer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

Division 2Producers28Only licensed producers to produce tobacco leaf etc.

(1)
A person who does not hold a producer licence must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
1. (a)
  for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
2. (b)
  for tobacco leaf—2 years imprisonment or the greater of:
  1. (i)
    500 penalty units; and
  2. (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.
(2)
A person who does not hold a producer licence must not produce tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

29Licensed producers to produce in accordance with Act and licence

(1)
A licensed producer must not intentionally produce tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the production contravenes this Act or the producer licence.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2)
A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the producer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

30Licensed producers to store tobacco leaf etc. at licensed premises

(1)
A licensed producer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:
1. (a)
  knowing the premises are not covered by the producer licence; or
2. (b)
  being reckless as to whether the premises are covered by the producer licence.
Penalty:
1. (a)
  for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
2. (b)
  for tobacco leaf—2 years imprisonment or the greater of:
  1. (i)
    500 penalty units; and
  2. (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.
(2)
A licensed producer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the producer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

31Licensed producers to produce tobacco leaf etc. at licensed premises

(1)
A licensed producer must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:
1. (a)
  knowing the premises are not covered by the producer licence; or
2. (b)
  being reckless as to whether the premises are covered by the producer licence.
Penalty:
1. (a)
  for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
2. (b)
  for tobacco leaf—2 years imprisonment or the greater of:
  1. (i)
    500 penalty units; and
  2. (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.
(2)
A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the producer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

Division 3Dealers33Only licensed dealers to deal in tobacco leaf etc.

(1)
A person who does not hold a dealer licence must not intentionally deal in material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
1. (a)
  for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
2. (b)
  for tobacco leaf—2 years imprisonment or the greater of:
  1. (i)
    500 penalty units; and
  2. (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.
(2)
A person who does not hold a dealer licence must not deal in tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).
(4)
Subsections (1) and (2) do not apply to a licensed producer who:
1. (a)
  transfers tobacco seed, tobacco plant or tobacco leaf that the producer has produced; or
2. (b)
  acquires tobacco seed or tobacco plant for the purpose of producing tobacco seed, tobacco plant or tobacco leaf.
Note: A defendant bears an evidential burden for the matters in subsection (4).

34Licensed dealers to deal in accordance with Act and licence

(1)
A licensed dealer must not intentionally deal in tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the dealing contravenes this Act or the dealer licence.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2)
A licensed dealer must not deal in tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the dealer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

35Licensed dealers to store tobacco leaf etc. at licensed premises

(1)
A licensed dealer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the dealer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco and:
1. (a)
  knowing the premises are not covered by the dealer licence; or
2. (b)
  being reckless as to whether the premises are covered by the dealer licence.
Penalty:
1. (a)
  for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
2. (b)
  for tobacco leaf—2 years imprisonment or the greater of:
  1. (i)
    500 penalty units; and
  2. (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.
(2)
A licensed dealer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the dealer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

36Licensed dealers to deal in tobacco leaf etc. at licensed premises

(1)
A licensed dealer must not intentionally carry on a business as a dealer at premises that are not covered by the dealer licence:
1. (a)
  knowing the premises are not covered by the dealer licence; or
2. (b)
  being reckless as to whether the premises are covered by the dealer licence.
Penalty: 2 years imprisonment or 500 penalty units.
(2)
A licensed dealer must not carry on a business as a dealer at premises that are not covered by the dealer licence.
Penalty: 100 penalty units.
(3)
Strict liability applies to subsection (2).

Part IVManufacturer, storage, producer and dealer licencesDivision 1AAKinds of licences38Kinds of licences

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.

38APremises that licences may cover

(1)
A storage licence, or a manufacturer licence not covered by subsection (2), may cover one or more premises.
(2)
A manufacturer licence authorising the manufacture of any tobacco goods, a dealer licence or a producer licence may cover only one premises.

Division 1Applications for licences39Applications for licences

(1)
An application for a licence may be made to the Collector.
(2)
The application must:
1. (a)
  be in a form (if any) approved by the CEO; and
2. (b)
  set out the name and address of the applicant; and
3. (c)
  set out the name and address of each person whom the Collector is required to consider for the purposes of paragraphs 39A(2)(b), (c), (e) and (f) and (2A)(a); and
4. (d)
  contain a description of each premises in relation to which the licence is sought; and
5. (e)
  set out such particulars of the matters that the Collector is required to consider for the purposes of sections 39A, 39B and 39C as will enable the Collector adequately to consider those matters; and
6. (g)
  contain such other information as is prescribed.

Division 2The granting of licences39AIt is in the Collector’s discretion whether to grant licence

(1)
The Collector may, by written notice given to the applicant, grant, or refuse to grant, a licence.
(1A)
Without limiting subsection (1), but subject to subsections (2) and (3) of this section and subsection 38A(2), if the application is for a licence that would cover more than one premises, the Collector may decide:
1. (a)
  to grant the licence under subsection (1) of this section covering any or all of the premises; or
2. (b)
  to refuse to grant the licence.
(2)
Without limiting subsection (1) but subject to subsection (3), the Collector may refuse to grant a licence if, in the Collector’s opinion:
1. (a)
  where the applicant is a natural person—the applicant is not a fit and proper person; or
2. (b)
  where the applicant is a partnership—any of the partners is not a fit and proper person; or
3. (c)
  where the applicant is a company—any director, officer or shareholder of the company who would participate in the management or control of the company is not a fit and proper person; or
4. (e)
  where the applicant is a company—the company is not a fit and proper company; or
5. (f)
  the applicant is an associate (within the meaning of the Income Tax Assessment Act 1997) of a person who is not:
  1. (i)
    a fit and proper person; or
  2. (ii)
    a fit and proper company; or
6. (fa)
  if the applicant is a natural person—he or she does not have, and he or she does not have available to him or her, the skills and experience to carry out the activity that would be authorised by the licence; or
7. (fb)
  if the applicant is a company—the company does not have available to it the skills and experience to carry out the activity that would be authorised by the licence; or
8. (h)
  in relation to an application for a producer licence or dealer licence—the physical security of the storage place on the premises in relation to which the licence is sought is not adequate having regard to:
  1. (i)
    the nature of the storage place; or
  2. (ii)
    the quantity of tobacco leaf that would be kept at the storage place; or
  3. (iii)
    the procedures and methods that would be adopted by the applicant to ensure the security of tobacco leaf at the storage place; or
9. (ia)
  the applicant would not have a market for goods of a kind the licence would relate to; or
10. (j)
  the applicant would not be able to keep proper books of account or records to enable the CEO adequately to audit those books or records; or
11. (k)
  in relation to an application for a storage licence—the grant of the licence would delay liability for duty; or
12. (l)
  refusal to grant the licence is necessary to protect the revenue; or
13. (m)
  in relation to an application for a manufacturer licence that permits the manufacture of any tobacco goods—the applicant has previously failed to comply with a requirement to provide security under section 16; or
14. (n)
  one or more of the following matters exist for each of the premises described in the application:
  1. (i)
    a matter mentioned in paragraph (2A)(a);
  2. (ii)
    if the application is for a manufacturer licence or storage licence—a matter mentioned in paragraph (2A)(b) or (c);
whether or not the one or more matters existing for particular premises are the same for each premises.
(2A)
Subject to subsection (3), the Collector may refuse to grant a licence that would cover particular premises if, in the Collector’s opinion:
1. (a)
  a natural person who would participate in the management or control of the premises is not a fit and proper person; or
2. (b)
  for an application for a manufacturer licence or storage licence—the physical security of the premises is not adequate having regard to:

1. 1. (i)
    the nature of the premises; or
  2. (ii)
    the kinds and quantity of goods that would be kept at the premises; or
  3. (iii)
    the procedures and methods that would be adopted by the applicant to ensure the security of goods at the premises; or
2. (c)
  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.
(3)
If the application is for a producer licence or dealer licence, the Collector must not refuse to grant the licence on a ground mentioned in paragraph (2)(a), (b), (c) or (f), or the ground mentioned in paragraph (2)(n) relying on paragraph (2A)(a), unless the Collector is satisfied that it is necessary to refuse to grant the licence to protect the revenue.

39BDetermining whether a natural person is fit and proper

The Collector may, in considering whether a natural person is a fit and proper person, have regard to:
(a)
whether, within one year before the application was made, the person has been charged with:
(i)
an offence against a provision of the Excise Acts; or
(ii)
an offence against a law of the Commonwealth, a State or a Territory that is punishable by imprisonment for a period of one year or longer or by a fine of 50 penalty units or more; and
(b)
whether, within 10 years before the application was made, the person was convicted of:
(i)
an offence against a provision of the Excise Acts; or
(ii)
an offence against a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer or by a fine of 50 penalty units or more; and
(ba)
the extent of the person’s compliance, within 4 years before the application was made, with any law administered by the CEO; and
(c)
whether the person has:
(i)
held a licence which has been cancelled; or
(ia)
held a licence which has been varied to no longer cover one or more premises; or
(ii)
participated in the management or control of a company that has had its licence cancelled; or
(iii)
participated in the management or control of a company that has had its licence varied to no longer cover one or more premises; and
(ca)
the person’s financial resources; and
(d)
whether the person is an undischarged bankrupt; and
(e)
if the person is the applicant—any misleading statement made in the application by the person; and
(f)
if the person is the applicant and any statement by the person in the application was false—whether the person knew that the statement was false.

39CDetermining whether a company is fit and proper

The Collector may, in considering whether a company is a fit and proper company, have regard to:
(a)
whether, within one year before the application was made, the company has been charged with:
(i)
an offence against a provision of the Excise Acts; or
(ii)
an offence against a law of the Commonwealth, a State or a Territory that is punishable by a fine of 50 penalty units or more; and
(b)
whether, within 10 years before the application was made, the company was convicted of:
(i)
an offence against a provision of the Excise Acts; or
(ii)
an offence against a law of the Commonwealth, a State or a Territory that is punishable by a fine of 50 penalty units or more; and
(ba)
the extent of the company’s compliance, within 4 years before the application was made, with any law administered by the CEO; and
(c)
whether the company has held a licence that has been cancelled; and
(caa)
whether the company held a licence that has been varied to no longer cover one or more premises; and
(ca)
the company’s financial resources; and
(d)
whether a receiver of the property, or part of the property, of the company has been appointed; and
(e)
whether the company is under administration within the meaning of the Corporations Act 2001; and
(f)
whether the company has executed under Part 5.3A of that Act a deed of company arrangement that has not yet terminated; and
(fa)
whether the company is under restructuring within the meaning of that Act; and
(fb)
whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated; and
(h)
whether the company is being wound up.

Division 3Conditions and duration of licences39DConditions of licence

(1)
A licence is subject to the condition that the licence holder must, within 30 days after one of the following matters occurs, give the Collector particulars in writing of the matter:
1. (a)
  one of the following persons is charged with an offence of the kind referred to in paragraph 39B(a):
  1. (i)
    the licence holder;
  2. (ii)
    where the licence holder is a partnership—a partner;
  3. (iii)
    where the licence holder is a company—a person who participates in the management or control of the company;
  4. (iv)
    a person who participates in the management or control of any of the premises covered by the licence;
2. (b)
  a person referred to in paragraph (a) of this subsection is convicted of an offence of the kind referred to in paragraph 39B(b) or becomes bankrupt;
3. (c)
  where the licence holder is a company—a person not described in the application for the licence as participating in the management or control of the company commences so to participate;
4. (d)
  a person not described in the application for the licence as participating in the management or control of any of the premises covered by the licence commences so to participate;
5. (e)
  where the licence holder is a partnership—there is a change in the membership of the partnership;
6. (f)
  where the licence holder is a company—any of the following events occurs:
  1. (i)
    the company is charged with an offence of a kind referred to in paragraph 39C(a);
  2. (ii)
    the company is convicted of an offence of a kind referred to in paragraph 39C(b);
  3. (iii)
    a receiver of the property, or part of the property, of the company is appointed;
  4. (iv)
    an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001;
  5. (v)
    the company executes a deed of company arrangement under Part 5.3A of that Act;
  6. (va)
    a small business restructuring practitioner for the company is appointed under section 453B of that Act;
  7. (vb)
    the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;
  8. (vi)
    the company begins to be wound up;
7. (g)
  in relation to a manufacturer licence or storage licence—there is a substantial change in:
  1. (i)
    a matter affecting the physical security of any of the premises covered by the licence; or
  2. (ii)
    the plant or equipment used in relation to goods at any of the premises covered by the licence;
8. (h)
  in relation to a producer licence or dealer licence—there is a substantial change in a matter affecting the physical security of the storage place on the premises covered by the licence;
9. (i)
  in relation to a manufacturer licence—the licence holder has ceased to manufacture excisable goods;
10. (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;
11. (k)
  in relation to a producer licence—the licence holder has ceased to produce tobacco seed, tobacco plant and tobacco leaf;
12. (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:
1. (a)
  vary or revoke a condition of the licence (other than a condition covered by subsection (1) or (2)); or
2. (b)
  impose an additional condition for the licence;
by making an alteration to, or an endorsement on, the licence or notice.

39DAChanging licence conditions on own initiative

(1)
The Collector may, on his or her own initiative, do one or more of the following:
1. (a)
  vary or revoke a condition of a licence (other than a condition covered by subsection 39D(1) or (2));
2. (b)
  impose an additional condition for the licence;
by written notice given to the licence holder in accordance with subsection (3).
(2)
The Collector must be satisfied that the variation, revocation or imposition is necessary or desirable:
1. (a)
  for the protection of the revenue; or
2. (b)
  for the purpose of ensuring compliance with the Excise Acts.
(3)
The notice must:
1. (a)
  state the day (which must be at least 7 days after the day the notice is served) the variation, revocation or imposition is to take effect; and
2. (b)
  state that contravening a licence condition may make the licence holder liable for an offence; and
3. (c)
  be:
  1. (i)
    served, either personally or by post, on the licence holder; or
  2. (ii)
    served personally on a person who, at the time of service, apparently participates in the management or control of any of the premises covered by the licence.

39EDuration of licences

(1)
A licence comes into force on the day it is granted.
(2)
A manufacturer licence authorising the manufacture of any tobacco goods, a dealer licence or a producer licence remains in force until the cancellation or expiry of the licence, whichever occurs first.
(3)
For the purposes of subsection (2), a licence expires at the end of:
1. (a)
  the 30 September after the second anniversary of the day on which the licence is granted; or
2. (b)
  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.
Example 1: A manufacturer licence that authorises the manufacture of tobacco goods is granted on 17 September 2025 and is not renewed. It expires at the end of 30 September 2027.
Example 2: A producer licence is granted on 18 October 2025 and is not renewed. It expires at the end of 30 September 2028.
Example 3: A dealer licence is granted on 20 March 2026. It is renewed under subsection 39F(5) on or before 30 September 2028, and is renewed again on or before 30 September 2031. It expires at the end of 30 September 2034.
(4)
A storage licence, or a manufacturer licence not covered by subsection (2), remains in force until it is cancelled.

39FRenewal of certain licences

(1)
The Collector may, by writing, renew a licence to which subsection 39E(2) applies on the written application of the licence holder.
(2)
Where a licence is renewed, the Collector may specify conditions different from those specified in the original licence.
(3)
The Collector may refuse to renew the licence if the Collector is satisfied that, if the licence were renewed, he or she would be entitled to cancel the licence.
Automatic extension of licence
(4)
If the Collector has not decided an application for renewal of a licence before the end of the expiry day, the licence continues in force until the Collector decides the application.
Period of renewal
(5)
If the Collector renews a licence, it is renewed for a period of 3 years, unless cancelled earlier, starting on the day after the expiry day.
Example: A licence is due to expire on 30 September 2008 (the expiry day). On 1 September 2008 the licence holder applies to renew the licence. The Collector has not decided the application by the end of 30 September 2008.
The licence continues in force automatically past 30 September 2008 until the Collector decides the application.
On 15 October 2008 the Collector decides to renew the licence. The 3 year period of renewal starts on 1 October 2008.
Licence may be renewed more than once
(6)
A licence may be renewed more than once under this section.
Definition
(7)
In this section:
expiry day, in relation to a licence, means the 30 September on which the licence is due to expire under paragraph 39E(3)(a) or (b).

Division 3AVariation of licences to include additional premises39FAApplication for variation

(1) The holder of:
(a)
a storage licence; or
(b)
a manufacturer licence that does not authorise the manufacture of tobacco goods;
may apply to the Collector to vary the licence to cover additional premises.
(2)
The application must:
(a)
be in a form (if any) approved by the CEO; and
(b)
set out the name and address of the licence holder; and
(c)
identify the licence to be varied; and
(d)
for each additional premises that is covered by one or more other licences held by the licence holder—identify the other licences; and
(e)
for each additional premises that is not covered by another licence held by the licence holder:
(i)
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
(ii)
contain a description of the premises; and
(iii)
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
(f)
contain such other information as is prescribed.

39FBVariation of licence

(1)
The Collector may, on application by the licence holder under section 39FA, by written notice, vary a licence to cover additional premises.
(2)
If:
1. (a)
  a licence (the first licence) covers particular premises; and
2. (b)
  the Collector varies another licence held by the same licence holder to cover the premises;
the Collector must, by written notice given to the licence holder:
1. (c)
  unless paragraph (d) applies—vary the first licence to no longer cover the premises; or
2. (d)
  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.

Division 4Suspension and cancellation of licences39GWhen the Collector may suspend a licence

(1)
Subject to subsection (2), the Collector may suspend a licence if the Collector has reasonable grounds for believing that:
1. (a)
  where the licence holder is a natural person—that person is not a fit and proper person; or
2. (b)
  where the licence holder is a partnership—any of the partners is not a fit and proper person; or
3. (c)
  where the licence holder is a company—a director, officer or shareholder of the company who participates in the management or control of the company is not a fit and proper person; or
4. (e)
  where the licence holder is a company—the company is not a fit and proper company; or
5. (f)
  the licence holder is an associate (within the meaning of the Income Tax Assessment Act 1997) of a person who is not:
  1. (i)
    a fit and proper person; or
  2. (ii)
    a fit and proper company; or
6. (fa)
  if the licence holder is a natural person—he or she does not have, and he or she does not have available to him or her, the skills and experience to carry out the activity that is authorised by the licence; or
7. (fb)
  if the licence holder is a company—the company does not have available to it the skills and experience to carry out the activity that is authorised by the licence; or
8. (h)
  in relation to a producer licence or dealer licence—the physical security of the storage place on the premises covered by the licence is no longer adequate having regard to:
  1. (i)
    the nature of the storage place; or
  2. (ii)
    the quantity of tobacco leaf kept in the storage place; or
  3. (iii)
    the procedures and methods adopted to ensure the security of tobacco leaf at the storage place; or
9. (ia)
  the licence holder does not have a market for goods of a kind the licence relates to; or
10. (j)
  the licence holder is not keeping proper books of account or records to enable the CEO adequately to audit those books or records; or
11. (k)
  a condition of the licence, other than a condition that relates only to particular premises, has been breached; or
12. (l)
  the licence holder has made a statement to the Collector that is false or misleading; or
13. (m)
  it is necessary for the protection of the revenue to suspend the licence; or
14. (ma)
  in relation to a manufacturer licence that permits the manufacture of any tobacco goods—the licence holder has failed to comply with a requirement to provide security under section 16 in relation to that licence; or
15. (n)
  in relation to a manufacturer licence or storage licence—it is necessary for the purpose of ensuring compliance with the Excise Acts to suspend the licence; or
16. (o)
  the licence holder has not, for a period of at least 3 years, conducted any activities authorised by the licence at any premises covered by the licence; or
17. (p)
  one or more of the following matters exist for each premises covered by the licence:
  1. (i)
    a matter mentioned in paragraph (1A)(a), (d) or (e);
  2. (ii)
    for a manufacturer licence or storage licence—a matter mentioned in paragraph (1A)(b) or (c);
whether or not the one or more matters existing for particular premises are the same for each premises.
(1A)
If the licence covers more than one premises, the Collector may suspend a licence in relation to particular premises if the Collector has reasonable grounds for believing that:
1. (a)
  a natural person who participates in the management or control of the premises is not a fit and proper person; or
2. (b)
  for a manufacturer licence or storage licence—the physical security of the premises is no longer adequate having regard to:
  1. (i)
    the nature of the premises; or
  2. (ii)
    the kinds and quantity of goods kept at the premises; or
  3. (iii)
    the procedures and methods adopted to ensure the security of goods at the premises; or
3. (c)
  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
4. (d)
  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
5. (e)
  in any case—a condition of the licence relating to the premises has been breached.
(2)
If the licence is a producer licence or dealer licence, the Collector must not suspend the licence under paragraph (1)(a), (b), (c), (d) or (f) unless the Collector is satisfied that it is necessary to suspend the licence to protect the revenue.

39HDetermining whether a natural person is fit and proper

The Collector may, in considering whether a natural person is a fit and proper person for the purposes of paragraphs 39G(1)(a), (b), (c) and (f) and (1A)(a), have regard to:
(a)
whether, within one year before the day of the Collector’s consideration, the person has been charged with an offence of the kind referred to in paragraph 39B(a); and
(b)
whether, within 10 years before the day of the Collector’s consideration, the person has been convicted of an offence of the kind referred to in paragraph 39B(b); and
(ba)
the extent of the person’s compliance, within 4 years before the day of the Collector’s consideration, with any law administered by the CEO; and
(bb)
the person’s financial resources; and
(c)
whether the person is an undischarged bankrupt; and
(d)
whether, within 10 years before the day of the Collector’s consideration, the person has:
(i)
held another licence which has been cancelled; or
(ia)
held a licence that has been varied to no longer cover one or more premises; or
(ii)
has participated in the management or control of a company that has had its licence cancelled; or
(iii)
participated in the management or control of a company that has had its licence varied to no longer cover one or more premises.

39IDetermining whether a company is fit and proper

The Collector may, in considering whether a company is a fit and proper company for the purposes of paragraphs 39G(1)(e) and (f), have regard to:
(a)
whether, within one year before the day of the Collector’s consideration, the company has been charged with an offence of the kind referred to in paragraph 39C(a); and
(b)
whether, within 10 years before the day of the Collector’s consideration, the company is convicted of an offence of the kind referred to in paragraph 39C(b); and
(ba)
the extent of the company’s compliance, within 4 years before the day of the Collector’s consideration, with any law administered by the CEO; and

(bb)
the company’s financial resources; and
(c)
the matters referred to in paragraphs 39C(d) to (h).

39JMethod of suspension

(1)
If the Collector decides to suspend a licence relying on subsection 39G(1) or (1A), the Collector must give a written notice in accordance with this section to the licence holder.
(2)
The notice must be:
1. (a)
  served, either personally or by post, on the licence holder; or
2. (b)
  served personally on a person who, at the time of service, apparently participates in the management or control of any of the premises covered by the licence.
(3)
A notice given under subsection (1) relating to a suspension relying on subsection 39G(1):
1. (a)
  must state that, if the licence holder wishes to prevent the cancellation of the licence, he or she 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 licence should not be cancelled; and
2. (b)
  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.
(4)
If the notice states that the licence is suspended, then the licence is suspended on and from the service of the notice.
(4A)
A notice given under subsection (1) relating to a suspension relying on subsection 39G(1A):
1. (a)
  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
2. (b)
  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.
(4B)
If the notice states that the licence is suspended in relation to particular premises, then the licence is suspended in relation to the premises on and from the service of the notice.
(5)
The Collector may revoke a suspension at any time.
(6)
The Collector must revoke a suspension made relying on subsection 39G(1) if the licence has not been cancelled within 28 days after the day the Collector suspended the licence.
(7)
The Collector must revoke a suspension made relying on subsection 39G(1A) if, within 28 days after the day the Collector made the suspension, the licence has not been varied to no longer cover the premises to which the suspension relates.

39KActivities 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:
1. (a)
  for a manufacturer licence—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; and
2. (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:
1. (a)
  500 penalty units; and
2. (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:
1. (a)
  for a manufacturer licence—intentionally manufacture goods that are excisable goods knowing, or being reckless as to whether, they are excisable goods; or
2. (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:
1. (a)
  500 penalty units; and
2. (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):
1. (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
2. (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:
1. (a)
  for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
2. (b)
  for tobacco leaf—2 years imprisonment or the greater of:
  1. (i)
    500 penalty units; and
  2. (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 dealer licence is suspended, the licence holder must not, without permission under subsection (6), intentionally keep or store tobacco leaf knowing, or being reckless as to whether, it is tobacco leaf.
Penalty: 2 years imprisonment or the greater of:
1. (a)
  500 penalty units; and
2. (b)
  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.
(4)
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:
1. (a)
  for a manufacturer licence—manufacture excisable goods; and
2. (b)
  for a manufacturer licence or storage licence—keep or store excisable goods at any premises covered by the licence; and
3. (c)
  for a producer licence—produce tobacco seed, tobacco plant or tobacco leaf; and
4. (d)
  for a dealer licence—deal in tobacco seed, tobacco plant or tobacco leaf; and
5. (e)
  for a manufacturer licence, storage licence, producer licence or dealer licence—keep or store tobacco leaf.
Penalty: 100 penalty units.
(4A)
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:
1. (a)
  for a manufacturer licence—manufacture excisable goods; or
2. (b)
  for a manufacturer licence or storage licence—keep or store excisable goods.
Penalty: 100 penalty units.
(5)
Strict liability applies to subsections (4) and (4A).
(6)
During a period in which a licence is suspended relying on subsection 39G(1) or (1A), the Collector may:
1. (a)
  give written permission for goods to be kept or stored at any of the premises covered by the licence; and
2. (b)
  give written permission for a process to be carried out at any of the premises covered by the licence; and
3. (c)
  give written permission for the movement of goods from any of the premises covered by the licence to another place; and
4. (d)
  if the licence is suspended relying on subsection 39G(1):
  1. (i)
    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
  2. (ii)
    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
5. (e)
  if the licence is suspended relying on subsection 39G(1A):
  1. (i)
    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
  2. (ii)
    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
6. (f)
  by written notice to the licence holder, require the holder to pay such costs incurred by the CEO as a result of the suspension.
(7)
If an amount that the licence holder is required to pay in accordance with a notice under paragraph (6)(f) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.

39LCancellation of licences

(1)
The Collector may cancel a licence if:
1. (a)
  the Collector is entitled to suspend the licence relying on subsection 39G(1); or
2. (b)
  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).
(2)
The Collector must cancel a licence if the Collector:
1. (a)
  receives a written notice from the licence holder requesting the Collector to cancel the licence; and
2. (b)
  is satisfied that the licence holder has no tobacco seed, tobacco plant, tobacco leaf or excisable goods in his or her possession, custody or control.
(3)
The Collector must cancel a licence under subsection (1) or (2) by written notice:
1. (a)
  served, either personally or by post, on the licence holder; or
2. (b)
  served personally on a person who, at the time of service, apparently participates in the management or control of any of the premises covered by the licence.
(4)
If the Collector cancels the licence, the Collector must by written notice inform the owner of excisable goods at any of the premises covered by the licence:
1. (a)
  that the owner is required, within a time specified in the notice or any further time allowed by the Collector, to:
  1. (i)
    pay to the Collector duty payable in respect of the goods at the premises; or
  2. (ii)
    remove the goods at the premises to another place in accordance with permission obtained from the Collector; and
2. (b)
  that, if the owner does not comply with the requirements of the notice, the goods will be sold or otherwise disposed of.
(5)
The notice under subsection (4) must be:
1. (a)
  served, either personally or by post, on the owner of the goods; or
2. (b)
  served personally on a person who, at the time of the cancellation of the licence, apparently participated in the management or control of any of the premises covered by the licence.
(6)
If the owner of goods to which a notice under subsection (4) applies 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.
(7)
If the licence of a person is cancelled, the person must surrender the licence to the Collector if requested by the Collector to do so.
Penalty: 1 penalty unit.
(8)
Strict liability applies to subsection (7).

39LAVariation of certain licences to remove premises

(1)
Subject to subsection (3), the Collector may vary a licence to no longer cover particular premises if:
1. (a)
  the licence covers more than one premises; and
2. (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:
1. (a)
  the licence covers more than one premises; and
2. (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:
1. (a)
  for a manufacturer licence—that there are no factories covered by the licence; or
2. (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:
1. (a)
  served, either personally or by post, on the licence holder; or
2. (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:
1. (a)
  that the owner is required, within a time specified in the notice or any further time allowed by the Collector, to:
  1. (i)
    pay to the Collector duty payable in respect of the goods at the premises; or
  2. (ii)
    remove the goods at the premises to another place in accordance with permission obtained from the Collector; and
2. (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:
1. (a)
  served, either personally or by post, on the owner of the goods; or
2. (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.

Division 5Dealing with goods after cancellation etc.39MRemoval of goods if licence ceases to be in force or is varied

Fault‑based offences
(1)
If a licence ceases to be in force, a person must not, without permission, intentionally remove from any of the premises that were covered by the licence any excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
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)
If a licence is varied to no longer cover particular premises, a person must not, without permission, intentionally remove from the premises any excisable goods on which duty has not been paid, knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
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.
Strict liability offences
(3)
If a licence ceases to be in force, a person must not, without permission, remove from any of the premises that were covered by the licence:
(a)
any excisable goods the duty on which has not been paid; or
(b)
any tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
(3A)
If a licence is varied to no longer cover particular premises, a person must not, without permission, remove from the premises any excisable goods on which duty has not been paid.
Penalty: 100 penalty units.
(4)
Strict liability applies to subsections (3) and (3A).

39NRemoval of goods by Collector if licence ceases to be in force or is varied

(1)
If a licence ceases to be in force, the Collector may cause:
1. (a)
  any excisable goods on which duty has not been paid that are at any of the premises that were covered by the licence; and
2. (b)
  any packages in which the goods are contained;
to be removed to such other place as the Collector thinks fit.
(1A)
If a licence is varied to no longer cover particular premises, the Collector may cause:
1. (a)
  any excisable goods on which duty has not been paid that are at the premises; and
2. (b)
  any packages in which the goods are contained;
to be removed to such other place as the Collector thinks fit.
(2)
The Collector may sell or otherwise dispose of goods if after 6 months after removing the goods under subsection (1) or (1A):
1. (a)
  they are not claimed, in writing, by their owner; or
2. (b)
  the duty, expenses of removal, storage rent and other storage charges (if any) on or in respect of them have not been paid.
(3)
The duty to be paid on the excisable goods claimed under subsection (2) is to be calculated at the rate in force at the time when the duty is paid.
(4)
This section does not apply to licences to which section 77E applies.

Division 6Miscellaneous39ODeath of licence holder

If a licence holder dies, the licence is taken to be transferred to the person’s legal personal representative. However, the licence is taken to be automatically cancelled at the end of the 3 months after the day on which the person dies.

39PService of notices

For the purpose of the application of section 29 of the Acts Interpretation Act 1901 to the service by post of a notice under this Part on a person who holds or held a licence, such a notice posted as a letter addressed to the person at the address of any of the premises that are or were covered by the licence is taken to be properly addressed.

39QReview of decisions

A person or partnership who is dissatisfied with a decision of the Collector under this Part may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.

39RSpent convictions scheme

Nothing in this Part affects the operation of Part VIIC of the Crimes Act 1914 (which includes provisions that relieve persons in certain circumstances from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them).

40Excise and Excise‑Equivalent Warehouse Licences Register

Establishing and maintaining the register
(1)
The CEO must establish and maintain a register, to be known as the Excise and Excise‑Equivalent Warehouse Licences Register, that includes the information mentioned in subsection (2) about licences of any of the following kinds that are in force:
(a)
storage licences granted under subsection 39A(1) of this Act;
(b)
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 section 79 of the Customs Act 1901 that are excise‑equivalent warehouse licences for the purposes of Part V of that Act.
(2)
The information that must be included is as follows:
(a)
the name of the licence holder;
(b)
if the licence holder has an Australian Business Number—the Australian Business Number;
(c)
the name of the Act under which the licence was granted;
(d)
any additional information that is prescribed by the regulations for the purposes of this paragraph.
Updating the register
(3)
If:
(a)
the CEO is satisfied that information included in the register is incorrect; and
(b)
the CEO has access to information that the CEO believes to be correct;
the CEO may adjust the information on the register accordingly.

Register to be publicly available
(4)
The CEO must ensure that the register is made publicly available on a website maintained by the Australian Taxation Office.
Register is not a legislative instrument
(5)
The register is not a legislative instrument.
Admissibility of information on the register
(6)
The CEO may issue a document containing the details of a matter taken from the register.
(7)
A document issued under subsection (6) is admissible in any proceedings as prima facie evidence of the matter.
(8)
Subsections (6) and (7) do not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.

Part IVAControl of tobacco seed, plant and leaf 44Permission to move tobacco seed, tobacco plant and tobacco leaf

(1)
The Collector may give written permission to a person specified in the permission to move tobacco seed, tobacco plant or tobacco leaf from a place specified in the permission to another place so specified.
(2)
It is a condition of a permission to move tobacco leaf that a tobacco bale label must be affixed to the tobacco leaf at all times when the tobacco leaf is not at premises covered by a manufacturer licence, producer licence or dealer licence, unless the Collector has given additional written permission that it need not have a tobacco bale label.
(3)
Permission under subsection (1) or (2) may be given subject to the condition that the person to whom the permission is given complies with such conditions as are specified in the permission, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.

—
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 4 (items 1, 161, 386): 10 Mar 2016 (s 2(1) item 6)	—
Law and Justice Legislation Amendment (Northern Territory Local Court) Act 2016	26, 2016	23 Mar 2016	Sch 1 (items 17, 34, 35): 1 May 2016 (s 2(1) item 2)	Sch 1 (items 34, 35)
Territories Legislation Amendment Act 2016	33, 2016	23 Mar 2016	Sch 5 (item 44): 1 July 2016 (s 2(1) item 7)	—
Statute Law Revision (Spring 2016) Act 2016	67, 2016	20 Oct 2016	Sch 1 (items 18–26): 17 Nov 2016 (s 2(1) item 2)	—
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018	78, 2018	24 Aug 2018	Sch 2 (item 14): 25 Aug 2018 (s 2(1) item 5)	—
Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018	82, 2018	24 Aug 2018	Sch 1 (items 1, 2, 7–25): 25 Aug 2018 (s 2(1) item 2)	Sch 1 (item 25)
Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018	141, 2018	29 Nov 2018	Sch 3 (items 1–8, 10): 1 Jan 2019 (s 2(1) item 4)	Sch 3 (item 10)
Treasury Laws Amendment (2019 Measures No. 1) Act 2019	49, 2019	5 Apr 2019	Sch 2: 6 Apr 2019 (s 2(1) item 9)	Sch 2 (item 4)
Treasury Laws Amendment (A Tax Plan for the COVID‑19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 3 (items 8–12, 40): 1 Jan 2021 (s 2(1) item 7)	Sch 3 (item 40)
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 2 (items 47–49): 8 Dec 2021 (s 2(1) item 3)	—
Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023	40, 2023	28 June 2023	Sch 4 (items 8–13) and Sch 5: 1 July 2023 (s 2(1) item 5)	Sch 5 (item 4)
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023	69, 2023	14 Sept 2023	Sch 1 (item 80): 15 Sept 2023 (s 2(1) item 2)	—
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (items 24–26, 60): awaiting commencement (s 2(1) item 2)	—
Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024	51, 2024	28 June 2024	Sch 1 (items 72–163, 172, 179–185, 186, 188, 190, 191): 1 July 2024 (s 2(1) item 1)	Sch 1 (items 172, 186, 190, 191)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (items 24–26, 60): 14 Oct 2024 (s 2(1) item 2)	—

Endnote 4Amendment history

Provision affected	How affected
Part I
s 3.............................................	rs No 49, 1958
am No 37, 1962; No 105, 1968
rep No 216, 1973
s 4.............................................	am No 26, 1918; No 16, 1942; No 10, 1957; No 49, 1958; No 49, 1963; No 15, 1968; No 105, 1968; No 216, 1973; No 29, 1974; No 91, 1976; No 155, 1979; No 42, 1980; No 70, 1980; No 80, 1982; No 81, 1982; No 39, 1983; No 72, 1984; No 39, 1985; No 10, 1986; No 23, 1989; No 24, 1989; No 78, 1989; No 5, 1990; No 111, 1990; No 104, 1992; No 113, 1993; No 85, 1995; No 97, 1997; No 167, 1997; No 87, 1999; No 85, 2000; No 115, 2000; No 25, 2001; No 54, 2003; No 74, 2006; No 33, 2009; No 88, 2009; No 68, 2011; No 36, 2012; No 33, 2016; No 82, 2018; No 141, 2018; No 92, 2020; No 40, 2023; No 51, 2024
s 4AAA......................................	ad No 113, 1993
s 4AA........................................	ad No 5, 1990
am No 85, 1995
rep No 25, 2001
s 4A...........................................	ad No 104, 1987
s 5.............................................	am No 216, 1973; No 21, 2015
s 5A...........................................	ad No 105, 1968
rep No 115, 2000
s 6.............................................	am No 8, 1923
rs No 105, 1968
s 6A...........................................	ad No 115, 2000
s 6B...........................................	ad No 146, 2001
Part II
s 7.............................................	rs No 39, 1985
am No 85, 1995; No 25, 2001; No 145, 2010
s 8.............................................	am No 51, 1982
rs No 39, 1985
am No 5, 1990; No 25, 2001
s 9.............................................	rep No 39, 1985
s 10............................................	rep No 39, 1985
s 11............................................	rep No 39, 1985
s 12............................................	am No 88, 1947; No 15, 1968; No 39, 1983
rep No 39, 1985
s 12A.........................................	ad No 15, 1968
am No 216, 1973; No 29, 1974; No 39, 1983
rep No 25, 2001
s 13............................................	rep No 25, 2001
s 14............................................	rep No 115, 2000
s 15............................................	rs No 16, 1942
am No 49, 1963; No 39, 1983; No 115, 2000; No 42, 2004; No 58, 2006
s 16............................................	am No 25, 2001; No 91, 2004
s 17............................................	rs No 26, 1918; No 10, 1957
am No 39, 1983
s 18............................................	am No 85, 1995
s 19............................................	am No 39, 1983; No 85, 1995; No 25, 2001
s 20............................................	am No 115, 2000
s 21............................................	am No 39, 1983; No 25, 2001
s 22............................................	am No 25, 2001
s 23............................................	rep No 115, 2000
s 24............................................	am No 165, 1984; No 85, 2000; No 25, 2001
rs No 74, 2006
am No 33, 2009; No 41, 2015
Part III
Part III.......................................	rs No 115, 2000
Division 1
s 25............................................	am No 26, 1918; No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 115, 2000
s 26............................................	am No 105, 1968; No 39, 1983
rs No 115, 2000
s 27............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 115, 2000
am No 51, 2024
Division 2
s 28............................................	am No 29, 1974
rs No 115, 2000
s 29............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 115, 2000
s 30............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985; No 51, 2024
rs No 115, 2000
s 31............................................	rs No 115, 2000
am No 51, 2024
s 32............................................	rs No 55, 1952
am No 105, 1968; No 39, 1983
rs No 115, 2000
rep No 74, 2006
Division 3
s 33............................................	rs No 55, 1952
am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 115, 2000
s 34............................................	rs No 115, 2000
s 35............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 115, 2000
am No 51, 2024
s 36............................................	rep No 26, 1918
ad No 115, 2000
am No 51, 2024
s 37............................................	rs No 26, 1918
am No 29, 1974
rs No 115, 2000
rep No 74, 2006
s 38............................................	rep No 115, 2000
Part IV
Part IV.......................................	ad No 115, 2000
Division 1AA
Division 1AA.............................	ad No 51, 2024
s 38............................................	ad No 51, 2024
s 38A.........................................	ad No 51, 2024
Division 1
s 39............................................	am No 26, 1918; No 10, 1957
rs No 115, 2000
am No 51, 2024
Division 2
s 39A.........................................	ad No 115, 2000
am No 74, 2006; No 141, 2018; No 51, 2024
s 39B.........................................	ad No 115, 2000
am No 74, 2006; No 51, 2024
s 39C.........................................	ad No 115, 2000
am No 55, 2001; No 74, 2006; No 8, 2007; No 127, 2021; No 51, 2024
Division 3
s 39D.........................................	ad No 115, 2000
am No 55, 2001; No 42, 2004; No 141, 2018; No 127, 2021; No 51, 2024
s 39DA......................................	ad No 42, 2004
am No 51, 2024
s 39E.........................................	ad No 115, 2000
rs No 74, 2006
am No 51, 2024
s 39F..........................................	ad No 115, 2000
am No 74, 2006; No 51, 2024
Division 3A
Division 3A................................	ad No 51, 2024
s 39FA.......................................	ad No 51, 2024
s 39FB.......................................	ad No 51, 2024
Division 4
s 39G.........................................	ad No 115, 2000
am No 74, 2006; No 141, 2018; No 51, 2024
s 39H.........................................	ad No 115, 2000
am No 74, 2006; No 51, 2024
s 39I..........................................	ad No 115, 2000
am No 74, 2006
s 39J..........................................	ad No 115, 2000
am No 51, 2024
s 39K.........................................	ad No 115, 2000
am No 74, 2006; No 82, 2018; No 51, 2024
s 39L.........................................	ad No 115, 2000
am No 51, 2024
s 39LA.......................................	ad No 51, 2024
Division 5
s 39M........................................	ad No 115, 2000
am No 82, 2018; No 51, 2024
s 39N.........................................	ad No 115, 2000
am No 51, 2024
Division 6
s 39O.........................................	ad No 115, 2000
s 39P..........................................	ad No 115, 2000
am No 51, 2024
s 39Q.........................................	ad No 115, 2000
s 39R.........................................	ad No 115, 2000
s 40............................................	rep No 115, 2000
ad No 51, 2024
s 41............................................	rs No 26, 1918
am No 10, 1957
rep No 115, 2000
s 42............................................	rs No 26, 1918
am No 88, 1947; No 29, 1974; No 39, 1983
rep No 115, 2000
s 43............................................	am No 10, 1986; No 85, 1995
rep No 115, 2000
Part IVA
Part IVA....................................	ad No 115, 2000
s 44............................................	am No 10, 1986; No 85, 1995
rs No 115, 2000
am No 91, 2004; No 36, 2012; No 51, 2024
s 45............................................	am No 93, 1966; No 23, 1972; No 39, 1983; No 40, 1985
rep No 115, 2000
Part V
s 47............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001
rep No 74, 2006
s 48............................................	am No 115, 2000
rep No 74, 2006
s 49............................................	am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001
s 50............................................	am No 93, 1966
rs No 105, 1968
am No 39, 1983; No 40, 1985; No 85, 1995; No 115, 2000; No 74, 2006
s 51............................................	am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 146, 2001; No 51, 2024
s 52............................................	am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 51, 2024
s 53............................................	am No 105, 1968; No 115, 2000; No 51, 2024
Part VI
s 54............................................	rs No 55, 1952
am No 113, 1993; No 115, 2000; No 74, 2006; No 141, 2018
s 54A.........................................	ad No 24, 1989
s 55............................................	am No 105, 1968
s 56............................................	am No 93, 1966
rep No 105, 1968
s 57............................................	am No 105, 1968
rep No 74, 2006
s 58............................................	am No 26, 1918; No 88, 1947; No 105, 1968; No 149, 1986; No 24, 1989; No 5, 1990; No 111, 1990; No 80, 1991; No 85, 1995; No 85, 2000; No 115, 2000; No 25, 2001; No 74, 2006; No 108, 2008; No 68, 2011
s 58A.........................................	ad No 11, 1979
am No 39, 1985; No 40, 1985 (as am by No 34, 1986)
rep No 111, 1990
s 58B.........................................	ad No 11, 1979
am No 40, 1985; No 81, 1982 (as am by No 40, 1985)
rep No 111, 1990
s 59............................................	rs No 55, 1952
am No 105, 1968; No 29, 1974; No 39, 1983 (as am by No 91, 1983); No 111, 1990
rs No 34, 1992
am No 74, 2006; No 141, 2018
s 59A.........................................	ad No 29, 1974
am No 39, 1983; No 10, 1986; No 85, 1995; No 115, 2000; No 25, 2001
s 59AA......................................	ad No 74, 2006
am No 41, 2015
s 59B.........................................	ad No 29, 1974
am No 10, 1986; No 85, 1995; No 115, 2000; No 74, 2006
s 59C.........................................	ad No 29, 1974
am No 10, 1986; No 85, 1995; No 115, 2000
s 59D.........................................	ad No 29, 1974
rep No 61, 1981
s 60............................................	am No 26, 1918
rs No 55, 1952
am No 10, 1957; No 105, 1968; No 29, 1974; No 65, 1981; No 39, 1983; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006
s 61............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 111, 1990; No 115, 2000; No 25, 2001
s 61AA......................................	ad No 111, 1990
am No 25, 2001
s 61AB.......................................	ad No 111, 1990
am No 25, 2001
rep No 91, 2004
s 61A.........................................	ad No 105, 1968
am No 29, 1974; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006; No 36, 2012; No 51, 2024
s 61B.........................................	ad No 105, 1968
am No 29, 1974; No 39, 1983; No 115, 2000; No 25, 2001
s 61C.........................................	ad No 105, 1968
am No 29, 1974; No 39, 1983; No 40, 1985; No 149, 1986; No 111, 1990; No 115, 2000; No 25, 2001; No 36, 2012; No 103, 2013; No 141, 2018; No 92, 2020; No 40, 2023
s 61D.........................................	ad No 81, 1982
am No 175, 1985; No 111, 1990; No 85, 1995; No 115, 2000; No 25, 2001; No 146, 2001; No 5, 2015; No 4, 2016
s 61E.........................................	ad No 175, 1985
am No 25, 2001; No 146, 2001; No 33, 2009; No 41, 2015; No 4, 2016
s 62............................................	am No 115, 2000
s 64............................................	rep No 26, 1918
ad No 105, 1968
am No 25, 2001
s 65............................................	rep No 26, 1918
ad No 74, 2006
am No 68, 2011; No 126, 2015
Part VII
s 66............................................	rep No 26, 1918
ad No 141, 2018
s 67............................................	am No 115, 2000
rep No 74, 2006
ad No 141, 2018
s 68............................................	am No 115, 2000; No 82, 2018
s 69............................................	rep No 74, 2006
s 70............................................	rs No 88, 1947
am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 146, 2001
rep No 74, 2006
s 71............................................	rep No 88, 1947
s 72............................................	rep No 88, 1947
s 73............................................	rep No 37, 1962
s 74............................................	rep No 37, 1962
s 75............................................	rs No 46, 1949
am No 105, 1968; No 74, 2006
s 76............................................	am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 146, 2001
s 77............................................	am No 23, 1972; No 39, 1983
s 77AA......................................	ad No 74, 2006
Part VIIA
Part VIIA heading.......................	rs No 107, 2002
Part VIIA...................................	ad No 105, 1968
s 77A.........................................	ad No 105, 1968
am No 23, 1972; No 39, 1983; No 24, 1989; No 113, 1993; No 107, 2002; No 74, 2006
s 77B.........................................	ad No 105, 1968
am No 23, 1972; No 145, 1973; No 39, 1983
rs No 24, 1989
am No 85, 1995; No 25, 2001
rep No 74, 2006
s 77C.........................................	ad No 105, 1968
rs No 23, 1972
am No 39, 1983; No 40, 1985; No 24, 1989; No 25, 2001
rep No 74, 2006
s 77D.........................................	ad No 105, 1968
am No 24, 1989
s 77E.........................................	ad No 105, 1968
am No 39, 1983; No 40, 1985; No 25, 2001
rs No 51, 2024
s 77F..........................................	ad No 105, 1968
am No 29, 1974; No 39, 1983; No 24, 1989; No 115, 2000; No 51, 2024
s 77FA.......................................	ad No 107, 2002
s 77FB.......................................	ad No 107, 2002
rep No 74, 2006
s 77FC.......................................	ad No 74, 2006
am No 49, 2019; No 40, 2023
Part VIIAA
Part VIIAA.................................	ad No 74, 2006
s 77FD.......................................	ad No 74, 2006
s 77FE.......................................	ad No 74, 2006
s 77FF........................................	ad No 74, 2006
s 77FG.......................................	ad No 74, 2006
s 77FH.......................................	ad No 74, 2006
s 77FI........................................	ad No 74, 2006
s 77FJ........................................	ad No 74, 2006
s 77FK.......................................	ad No 74, 2006
s 77FL.......................................	ad No 74, 2006
s 77FM......................................	ad No 19, 2010
Part VIIB
Part VIIB heading.......................	rs No 74, 2006
Part VIIB...................................	ad No 105, 1968
rep No 165, 1979
ad No 113, 1993
s 77G.........................................	ad No 105, 1968
rep No 165, 1979
ad No 113, 1993
am No 167, 1997; No 105, 2000; No 125, 2000
rs No 74, 2006
s 77H.........................................	ad No 105, 1968
rep No 165, 1979
ad No 113, 1993
rs No 74, 2006
am No 68, 2011; No 58, 2012; No 81, 2015; No 102, 2015
s 77HA......................................	ad No 68, 2011
am No 136, 2011
rs No 156, 2011; No 81, 2012
s 77HB.......................................	ad No 68, 2011
am No 51, 2024
s 77J..........................................	ad No 105, 1968
rep No 165, 1979
ad No 113, 1993
rs No 167, 1997; No 74, 2006
s 77K.........................................	ad No 105, 1968
rep No 165, 1979
ad No 113, 1993
am No 167, 1997; No 74, 2006
s 77L.........................................	ad No 110, 1978
am No 50, 1979; No 65, 1981; No 39, 1983
rep No 101, 1983
ad No 68, 2011
am No 136, 2011
s 77M........................................	ad No 110, 1978
am No 50, 1979; No 61, 1981; No 39, 1983
rep No 101, 1983
ad No 68, 2011
Part VIIC
Part VIIC...................................	ad No 110, 1978
rep No 101, 1983
s 77N.........................................	ad No 110, 1978
am No 65, 1981
rep No 101, 1983
s 77P..........................................	ad No 110, 1978
rep No 101, 1983
Part VIII
Part VIII heading........................	rs No 37, 1962
am No 108, 1982
Part VIII.....................................	rs No 49, 1958
s 78............................................	rep No 26, 1918
ad No 37, 1962
am No 101, 1983; No 165, 1984; No 113, 1993; No 85, 1995; No 167, 1997; No 74, 2006
s 78AAAA.................................	ad No 113, 1993
am No 85, 1995; No 167, 1997; No 125, 2000; No 25, 2001
rep No 74, 2006
s 78A.........................................	ad No 108, 1982
am No 39, 1983; No 101, 1983; No 175, 1985; No 81, 1987; No 99, 1988; No 24, 1989; No 78, 1989; No 5, 1990; No 34, 1992; No 113, 1993; No 85, 1995; No 87, 1995 (as am by No 21, 1996); No 97, 1997; No 87, 1999; No 177, 1999; No 181, 1999; No 91, 2000; No 115, 2000; No 165, 2001; No 46, 2002
rep No 54, 2003
s 78AA......................................	ad No 81, 1987
am No 34, 1992
rs No 97, 1997
am No 25, 2001
rep No 54, 2003
s 78AB.......................................	ad No 81, 1987
am No 78, 1989; No 34, 1992

rs No 97, 1997
am No 8, 1998
rep No 54, 2003
s 78AC.......................................	ad No 97, 1997
am No 25, 2001
rep No 54, 2003
s 78AD......................................	ad No 97, 1997
am No 25, 2001; No 146, 2001; No 46, 2002
rep No 54, 2003
s 78AE.......................................	ad No 97, 1997
am No 25, 2001
rep No 54, 2003
s 78AF.......................................	ad No 97, 1997
rep No 54, 2003
s 78AG (prev s 80A)....................	am No 25, 2001
rep No 54, 2003
s 78B.........................................	ad No 40, 1985
rep No 175, 1985
ad No 149, 1986
am No 99, 1988
rep No 80, 1991
s 79............................................	rs No 49, 1958; No 105, 1968
s 80............................................	rep No 26, 1918
ad No 105, 1968
am No 29, 1974; No 65, 1981; No 108, 1982; No 78, 1989; No 85, 1995; No 97, 1997; No 115, 2000; No 54, 2003
s 80A.........................................	ad No 78, 1989
am No 113, 1993; No 85, 1995; No 97, 1997
reloc and renum No 97, 1997
s 80B.........................................	ad No 113, 1993
am No 167, 1997; No 125, 2000
rep No 54, 2003
s 81............................................	rep No 49, 1958
ad No 40, 1985
Part IX
Division 1
Subdivision A
Subdivision A.............................	ad No 85, 1995
s 82............................................	rep No 49, 1958
ad No 85, 1995
s 83............................................	rep No 49, 1958
ad No 85, 1995
rep No 25, 2001
s 84............................................	rep No 49, 1958
s 85............................................	rep No 49, 1958
Subdivision B
Subdivision B heading.................	ad No 85, 1995
s 86............................................	am No 105, 1968; No 24, 1989; No 115, 2000; No 51, 2024
s 87............................................	am No 105, 1968
rs No 85, 1995
am No 115, 2000; No 25, 2001
s 87AA......................................	ad No 115, 2000
am No 146, 2001; No 4, 2010; No 82, 2018
s 87A.........................................	ad No 51, 1982
am No 104, 1987; No 115, 2000
s 87B.........................................	ad No 104, 1987
s 88............................................	rep No 85, 1995
s 89............................................	rep No 85, 1995
s 90............................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rep No 85, 1995
s 91............................................	am No 25, 2001; No 82, 2018
s 92............................................	am No 93, 1966; No 39, 1983; No 40, 1985; No 25, 2001
s 93............................................	rep No 85, 1995
s 94............................................	am No 93, 1966; No 39, 1983; No 40, 1985
rep No 85, 1995
s 95............................................	am No 42, 1980
rep No 85, 1995
s 96............................................	rep No 85, 1995
s 97............................................	rep No 85, 1995
s 98............................................	am No 39, 1983
rep No 85, 1995
s 99............................................	rep No 85, 1995
Subdivision C heading.................	ad No 85, 1995
rep No 8, 1998
s 99A.........................................	ad No 108, 1982
am No 39, 1983; No 5, 1990; No 34, 1992
rep No 97, 1997
Subdivision D
Subdivision D heading.................	ad No 85, 1995
s 100..........................................	am No 49, 1958; No 115, 2000; No 25, 2001; No 67, 2016
s 101..........................................	rep No 49, 1958
s 102..........................................	am No 115, 2000
s 103..........................................	am No 115, 2000; No 67, 2016
s 104..........................................	am No 34, 1986; No 115, 2000; No 25, 2001; No 67, 2016
Subdivision E
Subdivision E heading.................	ad No 85, 1995
s 105..........................................	am No 105, 1968; No 115, 2000
rep No 74, 2006
s 106..........................................	am No 105, 1968; No 25, 2001; No 82, 2018
s 107..........................................	am No 93, 1966; No 39, 1983; No 40, 1985; No 25, 2001; No 82, 2018
Division 1A
Division 1A................................	ad No 25, 2001
Subdivision A
s 107AA.....................................	ad No 25, 2001
am No 74, 2006; No 26, 2016; No 82, 2018
s 107AAA..................................	ad No 82, 2018
s 107AB.....................................	ad No 25, 2001
Subdivision B
s 107BA.....................................	ad No 25, 2001
s 107BB.....................................	ad No 25, 2001
s 107BC.....................................	ad No 25, 2001
s 107BD.....................................	ad No 25, 2001
s 107BE.....................................	ad No 25, 2001
s 107BF.....................................	ad No 25, 2001
Subdivision C
s 107CA.....................................	ad No 25, 2001
s 107CB.....................................	ad No 25, 2001
Subdivision D
s 107DA.....................................	ad No 25, 2001
s 107DB.....................................	ad No 25, 2001
s 107DC.....................................	ad No 25, 2001
s 107DD.....................................	ad No 25, 2001
am No 41, 2003
s 107DE.....................................	ad No 25, 2001
s 107DF.....................................	ad No 25, 2001
s 107DG.....................................	ad No 25, 2001
s 107DH.....................................	ad No 25, 2001
s 107DI......................................	ad No 25, 2001
s 107DJ......................................	ad No 25, 2001
Subdivision E
s 107EA.....................................	ad No 25, 2001
s 107EB.....................................	ad No 25, 2001
Subdivision F
s 107FA.....................................	ad No 25, 2001
s 107FB.....................................	ad No 25, 2001
s 107FC.....................................	ad No 25, 2001
s 107FD.....................................	ad No 25, 2001
s 107FE......................................	ad No 25, 2001
s 107FF......................................	ad No 25, 2001
am No 74, 2006
s 107FG.....................................	ad No 25, 2001
s 107FH.....................................	ad No 25, 2001
s 107FI.......................................	ad No 25, 2001
s 107FJ......................................	ad No 25, 2001
am No 91, 2004
s 107FK.....................................	ad No 25, 2001
s 107FL......................................	ad No 25, 2001
s 107FM.....................................	ad No 25, 2001
s 107FN.....................................	ad No 25, 2001
Subdivision G
s 107GA.....................................	ad No 25, 2001
s 107GB.....................................	ad No 91, 2004
s 107GC.....................................	ad No 91, 2004
s 107GD.....................................	ad No 91, 2004
Division 2
s 109..........................................	am No 216, 1973; No 19, 1979; No 115, 2000; No 25, 2001
s 110..........................................	am No 39, 1983; No 115, 2000
s 112..........................................	am No 115, 2000; No 25, 2001
s 113..........................................	am No 39, 1983
s 114..........................................	rs No 49, 1963
am No 29, 1974; No 65, 1981; No 39, 1983
s 115..........................................	am No 216, 1973; No 19, 1979; No 39, 1983
Part X
s 116..........................................	rs No 88, 1947
am No 105, 1968; No 24, 1973; No 216, 1973; No 39, 1983; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006; No 21, 2015; No 82, 2018; No 51, 2024
s 117..........................................	am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rs No 115, 2000
s 117A.......................................	ad No 115, 2000
s 117B.......................................	ad No 115, 2000
s 117BA.....................................	ad No 68, 2011
s 117C.......................................	ad No 115, 2000
rep No 82, 2018
s 117D.......................................	ad No 115, 2000
am No 91, 2004
s 117E........................................	ad No 115, 2000
rep No 82, 2018
s 117F........................................	ad No 115, 2000
rep No 82, 2018
s 117G.......................................	ad No 115, 2000
rep No 82, 2018
s 117H.......................................	ad No 115, 2000
rep No 82, 2018
s 117I.........................................	ad No 115, 2000
s 118..........................................	am No 39, 1983; No 40, 1985; No 25, 2001; No 146, 2001; No 4, 2016
s 119..........................................	rs No 88, 1947
am No 93, 1966; No 39, 1983; No 40, 1985
rep No 115, 2000
s 120..........................................	am No 26, 1918; No 93, 1966; No 105, 1968; No 24, 1973; No 108, 1982; No 39, 1983; No 40, 1985; No 24, 1989; No 97, 1997; No 167, 1997; No 115, 2000; No 125, 2000; No 137, 2000; No 25, 2001; No 146, 2001; No 54, 2003; No 74, 2006; No 4, 2016
s 120A.......................................	ad No 10, 1957
am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985
rep No 115, 2000
s 121..........................................	am No 39, 1983
rep No 40, 1985
s 122..........................................	am No 39, 1983
rep No 40, 1985
s 123..........................................	am No 93, 1966; No 39, 1983; No 115, 2000
rep No 137, 2000
s 124..........................................	am No 39, 1983; No 40, 1985; No 115, 2000; No 137, 2000 (as am by No 63, 2002); No 25, 2001; No 146, 2001; No 4, 2016
s 125..........................................	am No 93, 1966; No 39, 1983
rep No 40, 1985
s 126..........................................	rep No 216, 1973
s 127..........................................	rep No 216, 1973
s 127A.......................................	ad No 115, 2000
am No 68, 2011; No 82, 2018
s 128A.......................................	ad No 34, 1992
am No 85, 1995; No 97, 1997
rep No 54, 2003
s 129..........................................	am No 39, 1983
rs No 40, 1985
rep No 115, 2000
Part XA
Part XA......................................	ad No 115, 2000
s 129A.......................................	ad No 115, 2000
am No 82, 2018
s 129B.......................................	ad No 115, 2000
am No 82, 2018
s 129C.......................................	ad No 115, 2000
am No 69, 2023
s 129D.......................................	ad No 115, 2000
s 129E........................................	ad No 115, 2000
s 129F........................................	ad No 115, 2000
s 130..........................................	rep No 40, 1985
s 131..........................................	am No 39, 1983
rep No 40, 1985
s 132..........................................	rs No 139, 1965
am No 29, 1974
rep No 40, 1985
Part XI
s 133..........................................	rs No 25, 2001
am No 54, 2003
s 134..........................................	am No 26, 1918; No 93, 1966; No 216, 1973; No 19, 1979; No 39, 1983
rs No 40, 1985
am No 149, 1986; No 24, 1989; No 5, 1990; No 85, 1995; No 115, 2000; No 25, 2001
ed C57
s 134A.......................................	ad No 8, 1923
rep No 40, 1985
ad No 149, 1986
rep No 24, 1989
s 135..........................................	am No 93, 1966; No 216, 1973; No 19, 1979; No 39, 1983
rep No 40, 1985
s 136..........................................	am No 216, 1973; No 19, 1979; No 40, 1985
s 137..........................................	am No 19, 1979
s 138..........................................	am No 39, 1983
s 139..........................................	am No 40, 1985
s 140..........................................	am No 40, 1985
s 142..........................................	am No 10, 1986; No 85, 1995; No 115, 2000
s 143..........................................	am No 26, 1918
s 144..........................................	rs No 26, 1918
am No 29, 1974; No 146, 2001
ed C57
s 145..........................................	am No 85, 1995
ed C57
s 145A.......................................	ad No 40, 1985; No 5, 2015
s 147..........................................	rep No 49, 1958
s 147A.......................................	ad No 44, 1934
rep No 49, 1958
s 148..........................................	am No 115, 2000; No 25, 2001
s 149..........................................	rep No 49, 1958
s 150..........................................	am No 25, 2001
s 152..........................................	rs No 49, 1963
am No 216, 1973; No 29, 1974
s 153..........................................	am No 10, 1986; No 85, 1995
Part XII
s 154..........................................	am No 139, 1965; No 39, 1983; No 10, 1986; No 85, 1995
s 155..........................................	am No 26, 1918
rep No 42, 1980
ad No 74, 2010
Part XIII.....................................	rep No 42, 1980
s 156..........................................	rep No 42, 1980
s 157..........................................	am No 29, 1974
rep No 42, 1980
s 158..........................................	am No 93, 1966
rep No 42, 1980
Part XIV
s 159..........................................	rep No 42, 1980
ad No 25, 2001
am No 54, 2003; No 122, 2003; No 42, 2004; No 91, 2004; No 74, 2006
rep No 145, 2010
s 159A.......................................	ad No 51, 1982
s 160A.......................................	ad No 10, 1957
rs No 105, 1968
am No 29, 1974; No 39, 1983; No 149, 1986
s 160B.......................................	ad No 29, 1974
am No 101, 1983; No 10, 1986; No 85, 1995
s 161..........................................	rep No 25, 2001
s 162A.......................................	ad No 10, 1957
am No 105, 1968; No 29, 1974; No 42, 1980; No 39, 1983
rep No 115, 2000
s 162B.......................................	ad No 10, 1957
am No 105, 1968; No 29, 1974; No 36, 1978; No 39, 1983; No 115, 2000; No 88, 2009
s 162C.......................................	ad No 61, 1981
am No 108, 1982; No 81, 1982 (as am by No 39, 1983); No 175, 1985; No 10, 1986; No 81, 1987; No 78, 1989; No 111, 1990; No 85, 1995; No 97, 1997; No 85, 2000; No 115, 2000; No 25, 2001; No 54, 2003; No 74, 2006; No 68, 2011; No 36, 2012; No 38, 2024
s 163..........................................	am No 26, 1918; No 25, 2001
rep No 74, 2006
Part XV
Part XV heading.........................	ad No 72, 1984
rs No 25, 2001
s 163A.......................................	ad No 101, 1983
rs No 72, 1984
am No 40, 1985; No 25, 2001
s 164..........................................	am No 108, 1982; No 25, 2001
s 164A.......................................	ad No 108, 2008
rs No 126, 2015
am No 78, 2018
s 165..........................................	rep No 26, 1918
ad No 72, 1984
am No 39, 1985; No 40, 1985; No 85, 1995; No 167, 1997
s 165A.......................................	ad No 85, 1995
am No 152, 1997; No 167, 1997; No 25, 2001; No 88, 2009; No 36, 2012; No 62, 2014; No 38, 2024
s 166..........................................	ad No 72, 1984
am No 39, 1985; No 85, 1995
s 167..........................................	ad No 72, 1984
am No 39, 1985; No 85, 1995
s 168..........................................	ad No 72, 1984
am No 58, 2006
s 169..........................................	ad No 72, 1984
am No 85, 1995 (as am by No 43, 1996)
s 170..........................................	ad No 72, 1984
Schedules
Schedule I..................................	am No 29, 1974; No 25, 2001; No 5, 2015
Schedule II.................................	am No 15, 1968; No 29, 1974; No 85, 1995
rep No 115, 2000
Schedule III................................	am No 15, 1968; No 29, 1974; No 85, 1995
rep No 115, 2000
Schedule IV................................	am No 29, 1974
rep No 115, 2000
Schedule V.................................	am No 15, 1968; No 29, 1974; No 85, 1995
rep No 115, 2000
Schedule VI................................	rs No 26, 1918
rep No 115, 2000
Schedule VII..............................	am No 88, 1947; No 15, 1968; No 29, 1974; No 85, 1995
rep No 115, 2000
Schedule VIII.............................	rs No 26, 1918
rep No 10, 1957
Schedule IX................................	rs No 26, 1918
rep No 10, 1957
Schedule X.................................	rep No 26, 1918