Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)
Schedule 1 Amendment of the Excise Act 1901
52 Section 117
Repeal the section, substitute:
117 Unlawful possession of excisable goods
(1) A person (other than a licensed manufacturer) must not, without permission, intentionally possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been 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.
(2) A person (other than a licensed manufacturer) must not, without permission, possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid.
Penalty: 100 penalty units.
Note: An infringement notice may be issued for an offence against this subsection, see Part XA.
(3) Strict liability applies to subsection (2).
117A Unlawfully moving excisable goods
(1) A person must not, without permission, intentionally move any excisable goods on which excise duty has not been paid from one place to another knowing, or being reckless as to whether, the goods are excisable goods on which excise duty has not been paid.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been 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.
(2) A person must not, without permission, move any excisable goods on which excise duty has not been paid from one place to another.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117B Unlawfully selling excisable goods
(1) A person must not intentionally sell excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been 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.
(2) A person must not sell excisable goods on which duty has not been paid.
Penalty: 100 penalty units.
Note: An infringement notice may be issued for an offence against this subsection, see Part XA.
(3) Strict liability applies to subsection (2).
(4) Subsections (1) and (2) do not apply in relation to a sale of excisable goods on which duty has not been paid if:
(a) at the time of the sale, the goods are kept or stored at an approved place; and
(b) after the sale, the goods are kept or stored at that place or another approved place until they are entered for home consumption or delivered for exportation.
Note: A defendant bears an evidential burden for the matters in subsection (4).
117C Unlawful possession of tobacco seed, plant or leaf
(1) A person (other than a licensed producer, licensed dealer or licensed manufacturer) must not, without permission, intentionally possess, or have custody or control of, material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
(a) for tobacco seed or tobacco plant - 2 years imprisonment or 500 penalty units; and
(b) for 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.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person (other than a licensed producer, licensed dealer or licensed manufacturer) must not, without permission, possess, or have custody or control of, tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117D Unlawfully moving tobacco leaf
(1) A person must not, without permission under section 44, intentionally move material that is tobacco leaf from one place to another knowing, or being reckless as to whether, the material is tobacco leaf.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 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.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person must not, without permission under section 44, move tobacco leaf from one place to another.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117E Unlawfully buying tobacco seed or plant
(1) A person must not intentionally buy material that is tobacco seed or tobacco plant from another person who is not a licensed producer or licensed dealer knowing, or being reckless as to whether, the material is tobacco seed or tobacco plant and:
(a) knowing the other person is not a licensed producer or licensed dealer; or
(b) being reckless as to whether the other person is a licensed producer or licensed dealer.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person must not buy tobacco seed or tobacco plant from a person who is not a licensed producer or licensed dealer.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117F Unlawfully buying tobacco leaf
(1) A person must not intentionally buy material that is tobacco leaf from another person who is not a licensed producer, licensed dealer or licensed manufacturer knowing, or being reckless as to whether, the material is tobacco leaf and:
(a) knowing the other person is not a licensed producer, licensed dealer or licensed manufacturer; or
(b) being reckless as to whether the other person is a licensed producer, licensed dealer or licensed manufacturer.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 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.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person must not buy tobacco leaf from a person who is not a licensed producer, licensed dealer or licensed manufacturer.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117G Unlawfully selling tobacco seed or plant
(1) A person must not intentionally sell material that is tobacco seed or tobacco plant to another person who is not a licensed producer, licensed dealer or licensed manufacturer knowing, or being reckless as to whether, the material is tobacco seed or tobacco plant and:
(a) knowing the other person is not a licensed producer, licensed dealer or licensed manufacturer; or
(b) being reckless as to whether the other person is a licensed producer, licensed dealer or licensed manufacturer.
Penalty: 2 years imprisonment or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person must not sell tobacco seed or tobacco plant to a person who is not a licensed producer, licensed dealer or licensed manufacturer.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117H Unlawfully selling tobacco leaf
(1) A person must not intentionally sell material that is tobacco leaf to another person who is not a licensed dealer or licensed manufacturer knowing, or being reckless as to whether, the material is tobacco leaf and:
(a) knowing the other person is not a licensed dealer or licensed manufacturer; or
(b) being reckless as to whether the other person is a licensed dealer or licensed manufacturer.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 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.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person must not sell tobacco leaf to a person who is not a licensed dealer or licensed manufacturer.
Penalty: 100 penalty units.
(3) Strict liability applies to subsection (2).
117I Counterfeit tobacco labels
(1) A person must not intentionally make counterfeit tobacco bale labels.
Penalty: 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) A person must not intentionally use a tobacco bale label knowing, or being reckless as to whether, the label is counterfeit.
Penalty: 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(3) A person must not use a counterfeit tobacco bale label.
Penalty: 100 penalty units.
(4) Strict liability applies to subsection (3).