Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-30
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OFFENCES AND PROSECUTIONS
Division 308
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Offences relating to tobacco
Subdivision 308-B
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Fault-based offences of possession, production and manufacture
Guide to Subdivision 308-B
SECTION 308-105 WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 308-105 WHAT THIS SUBDIVISION IS ABOUT
This Subdivision sets out offences for the possession, manufacturing or production of tobacco of various quantities where:
(a) the tobacco is excisable goods, tobacco seed or tobacco plant, or tobacco leaf that has not been subjected to any relevant process; and
(b) if excise duty is payable on the tobacco, the full amount of that excise duty has not been paid.
This Subdivision sets out defences to those offences, such as where an accused person has a relevant permission or licence under excise or customs legislation.
| Operative provisions | |
| 308-110 | Possession of tobacco (500 kg or above) - fault-based offence |
| 308-115 | Possession of tobacco (100 kg or above) - fault-based offence |
| 308-120 | Possession of tobacco (5 kg or above) - fault-based offence |
| 308-125 | Manufacture or production of tobacco (500 kg or above) - fault-based offence |
| 308-130 | Manufacture or production of tobacco (100 kg or above) - fault-based offence |
| 308-135 | Manufacture or production of tobacco (5 kg or above) - fault-based offence |
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