Excise Act 1901
39AIt is in the Collector’s discretion whether to grant licence
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39A It 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:
(a) to grant the licence under subsection (1) of this section covering any or all of the premises; or
(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:
(a) where the applicant is a natural person—the applicant is not a fit and proper person; or
(b) where the applicant is a partnership—any of the partners is not a fit and proper person; or
(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
(e) where the applicant is a company—the company is not a fit and proper company; or
(f) the applicant is an associate (within the meaning of the Income Tax Assessment Act 1997) of a person who is not:
(i) a fit and proper person; or
(ii) a fit and proper company; or
(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
(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
(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:
(i) the nature of the storage place; or
(ii) the quantity of tobacco leaf that would be kept at the storage place; or
(iii) the procedures and methods that would be adopted by the applicant to ensure the security of tobacco leaf at the storage place; or
(ia) the applicant would not have a market for goods of a kind the licence would relate to; or
(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
(k) in relation to an application for a storage licence—the grant of the licence would delay liability for duty; or