Excise Act 1901

PART IX - OFFICERS  

Division 1 - Powers of Officers  

Subdivision E - Miscellaneous  

SECTION 107   POWER TO PURCHASE SAMPLES  

107(1)    
Any officer may purchase samples of excisable goods from any person being the owner or in possession of excisable goods; and no person being the owner of or in possession of any excisable goods shall refuse to deliver to an officer samples of such excisable goods on tender of a reasonable price for such samples.

Penalty: 10 penalty units.

Note:

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

107(2)    

For the purposes of subsection (1), treat all tobacco as excisable goods.