Excise Act 1901

PART IVA - CONTROL OF TOBACCO SEED, PLANT AND LEAF  

SECTION 44   PERMISSION TO MOVE TOBACCO SEED, TOBACCO PLANT AND TOBACCO LEAF  

44(1)    

The Collector may give written permission to a person specified in the permission to move tobacco seed, tobacco plant or tobacco leaf from a place specified in the permission to another place so specified.

44(2)    

It is a condition of a permission to move tobacco leaf that a tobacco bale label must be affixed to the tobacco leaf at all times when the tobacco leaf is not at premises covered by a manufacturer licence, producer licence or dealer licence, unless the Collector has given additional written permission that it need not have a tobacco bale label.

44(3)    

Permission under subsection (1) or (2) may be given subject to the condition that the person to whom the permission is given complies with such conditions as are specified in the permission, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.

44(4)    

A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a condition under subsection (2) or specified in the permission under subsection (3) .

Penalty:

(a) if the permission relates to tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and

(b) if the permission relates to tobacco leaf - 2 years imprisonment or the greater of:

(i) 500 penalty units; and

(ii) 5 times the amount of duty worked out under the regulations, being the duty that would be payable if the tobacco leaf has been manufactured into excisable goods and entered for home consumption on the penalty day.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

44(5)    

A person must not fail to comply with a condition under subsection (2) or specified in the permission under subsection (3) .

Penalty: 100 penalty units.

44(6)    
Strict liability applies to subsection (5) .

44(7)    

If, before the tobacco seed, tobacco plant or tobacco leaf was moved, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a condition specified in the permission, then, for the purposes of paragraph 116(1)(ba) , the movement of the seed, plant or leaf is taken to have been moved without permission under section 44 .

44(8)    

A person commits an offence if:

(a)    the person has permission under this section to deliver tobacco seed, tobacco plant or tobacco leaf for export; and

(b)    the seed, plant or leaf is not exported within 30 days after the day of delivery (or, if the permission specifies a shorter or longer period, that shorter or longer period); and

(c)    the person fails to return the seed, plant or leaf to the place specified in a permission for the return of the goods within 5 days after the end of the 30 day period (or, if the permission mentioned in paragraph (a) specified a shorter or longer period, after the end of that shorter or longer period).

Penalty:

(a) if the permission relates to tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and

(b) if the permission relates to tobacco leaf - 2 years imprisonment or the greater of:

(i) 500 penalty units; and

(ii) 5 times the amount of duty worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.

44(9)    

Subsection (8) does not apply if the goods were destroyed before the end of the 30 day period (or if the permission specified a shorter or longer period, that shorter or longer period).

Note:

The defendant bears an evidential burden in relation to the matters in subsection (9) . See subsection 13.3(3) of the Criminal Code .