The holder of a
licence must not, without reasonable excuse, be in possession or control of
any tobacco products that the licence holder knows or ought reasonably to know
—
(a) are
prohibited goods as defined in the Customs Act 1901 of the Commonwealth; or
(b) are
excisable goods as defined in the Excise Act 1901 of the Commonwealth upon
which excise duty has not been paid.
Penalty: see section 115.