Excise Act 1901

PART III - MANUFACTURERS, PRODUCERS AND DEALERS  

Division 3 - Dealers  

SECTION 33   ONLY LICENSED DEALERS TO DEAL IN TOBACCO LEAF ETC.  

33(1)    
A person who does not hold a dealer licence must not intentionally deal in 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.


    33(2)    
    A person who does not hold a dealer licence must not deal in tobacco seed, tobacco plant or tobacco leaf.

    Penalty: 100 penalty units.


    33(3)    
    Strict liability applies to subsection (2).

    33(4)    
    Subsections (1) and (2) do not apply to a licensed producer who:


    (a) transfers tobacco seed, tobacco plant or tobacco leaf that the producer had produced; or


    (b) acquires tobacco seed or tobacco plant for the purpose of producing tobacco seed, tobacco plant or tobacco leaf.

    Note: A defendant bears an evidential burden for the matters in subsection (4).





    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.