Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018 (82 of 2018)

Schedule 1   Amendments

Part 2   Forfeiture amendments

Excise Act 1901

7   Section 107AA (definition of offence)

Repeal the definition, substitute:

offence means any of the following:

(a) an offence against this Act;

(b) an offence against a provision in Division 308 in Schedule 1 to the Taxation Administration Act 1953.