Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018 (141 of 2018)

Schedule 3   Taxing tobacco at the time of manufacture

Excise Act 1901

2   At the end of subsection 39A(2)

Add:

; or (m) in relation to an application for a manufacturer licence that permits the manufacture of any tobacco goods - the applicant has previously failed to comply with a requirement to provide security under section 16.