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

Schedule 1   Amendments

Part 2   Forfeiture amendments

Excise Act 1901

9   After paragraph 116(1)(a)

Insert:

(aa) all tobacco in respect of which a person:

(i) commits an offence against this Act or an offence against a provision in Division 308 in Schedule 1 to the Taxation Administration Act 1953; or

(ii) contravenes subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953;