Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 85

Grant of licence

  (1)   Subject to subsection   (2A), a warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant.

  (2)   A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section   85A.

  (2A)   A warehouse licence charge is not payable in respect of the grant of an excise - equivalent warehouse licence.

Renewal of licence

  (3)   A warehouse licence charge is payable in respect of the renewal of a warehouse licence by the holder of the licence.

  (4)   The holder of a warehouse licence liable to pay a warehouse licence charge in respect of the renewal of the warehouse licence must pay the charge in accordance with section   85A.