40Excise and Excise‑Equivalent Warehouse Licences Register

40  Excise 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  (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 IVA—Control of tobacco seed, plant and leaf   44  Permission 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.  (4) A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a condition under subsection (2) or specified in the permission under subsection (3).  (a) if the permission relates to tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and  (b) if the permission relates to tobacco leaf—2 years imprisonment or the greater of:  (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.  (5) A person must not fail to comply with a condition under subsection (2) or specified in the permission under subsection (3).  (6) Strict liability applies to subsection (5).  (7) If, before the tobacco seed, tobacco plant or tobacco leaf was moved, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a condition specified in the permission, then, for the purposes of paragraph 116(1)(ba), the movement of the seed, plant or leaf is taken to have been moved without permission under section 44.  (8) A person commits an offence if:  (a) the person has permission under this section to deliver tobacco seed, tobacco plant or tobacco leaf for export; and  (b) the seed, plant or leaf is not exported within 30 days after the day of delivery (or, if the permission specifies a shorter or longer period, that shorter or longer period); and  (c) the person fails to return the seed, plant or leaf to the place specified in a permission for the return of the goods within 5 days after the end of the 30 day period (or, if the permission mentioned in paragraph (a) specified a shorter or longer period, after the end of that shorter or longer period).  (a) if the permission relates to tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and  (b) if the permission relates to tobacco leaf—2 years imprisonment or the greater of:  (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.  (9) Subsection (8) does not apply if the goods were destroyed before the end of the 30 day period (or if the permission specified a shorter or longer period, that shorter or longer period). Note: The defendant bears an evidential burden in relation to the matters in subsection (9). See subsection 13.3(3) of the Criminal Code. Part V—Excise supervision, manufacturers’ books, and regulation of factories generally