House of Representatives

Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)

KPMG UK, 2017, Illicit tobacco in Australia - 2016 Full Year Report .

section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

section 2.2.6 on p. 23 of the Guide to Framing Commonwealth Offences

section 2.2.6 on pp. 23 and 24 of the Guide to Framing Commonwealth Offences

sections 4.3.1 and 4.3.2 on pp. 50-51 of the Guide to Framing Commonwealth Offences

Part 3.13 on page 40 of the Guide to Framing Commonwealth Offences.

section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

section 2.2.6 on p. 23 of the Guide to Framing Commonwealth Offences

section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

section 2.2.6 on pp. 23 and 24 of the Guide to Framing Commonwealth Offences

sections 4.3.1 and 4.3.2 on pp. 50-51 of the Guide to Framing Commonwealth Offences

part 3 on pp. 37-47 of the Guide to Framing Commonwealth Offences

Part 3.1.3 on page 40 of the Guide to Framing Commonwealth Offences.

section 2.2.6 on pp. 22-25 and Part 6 on pp 56 to 68 of the Guide to Framing Commonwealth Offences


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