81Certain interest not payable

81  Certain interest not payable  (1) Notwithstanding section 154, where, because of an amendment of the Excise Tariff Act 1921, an amount paid by way of Excise duty is repayable to a person, interest on that amount is not payable by the Commonwealth to that person.  (2) Nothing in subsection (1) shall be taken as implying that, before the commencement of this section, where an amendment of the Excise Tariff Act 1921 resulted in a person becoming entitled to the repayment of an amount paid by way of Excise duty, interest on that amount was payable by the Commonwealth to that person. Part IX—Officers Division 1—Powers of officers 82  Law relating to legal professional privilege not affected   This Division does not affect the law relating to legal professional privilege. Subdivision B—General regulatory powers 86  Officers to have access to factories and approved places  (1) Officers shall at all times have complete access to every part of any factory, and may examine, take account of, and note all containers, utensils, material and excisable goods in the factory.  (2) Officers shall at all times have complete access to every part of an approved place and may examine and take account of the goods in the approved place.  (3) Officers may at all times have complete access to every part of premises covered by a producer licence or dealer licence and may examine and take account of the goods (including crops) at the premises. 87  Power to stop conveyances about to leave an excise place  (1) If a conveyance is about to leave an excise place, an officer may:  (a) require the conveyance to stop; and  (b) check to establish that there is appropriate documentation authorising the movement from the excise place of any:  (i) tobacco leaf in or on the conveyance; or  (ii) excisable goods that are subject to the CEO’s control (within the meaning of subsection 61(1)) in or on the conveyance.  (2) For the purposes of subsection (1), an officer may question the person apparently in charge of the conveyance about any goods in, on, or in a container on, the conveyance.  (3) The power in paragraph (1)(b) includes a power to give directions relating to:  (a) the unloading of any goods from the conveyance; or  (b) their movement to a particular part of the excise place for further examination.  (4) If a direction under subsection (3) is not complied with, an officer may do what is necessary to give effect to the direction or to arrange for it to be done.  (5) An officer must not detain a conveyance under this section for longer than is necessary and reasonable to exercise the powers conferred by this section.  (6) In this section: aircraft means any machine or craft that can derive support in the atmosphere from the reactions of the air. container includes a trailer or other like receptacle, whether with or without wheels, that is used for the movement of goods from one place to another. 87AA  Searches of conveyances without warrant   An officer may, without warrant, stop and search a conveyance for tobacco leaf or excisable goods if the officer has reasonable grounds for believing that:  (a) tobacco leaf or excisable goods are in or on the conveyance; and  (b) the conveyance has been used, is being used or is intended to be used in the commission of an offence against:  (i) a provision of the Excise Acts; or  (ii) section 6 of the Crimes Act 1914; or  (iii) section 11.1, 11.2, 11.2A or 11.5 of the Criminal Code; or  (iv) a provision of Division 308 in Schedule 1 to the Taxation Administration Act 1953.