House of Representatives

Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018

Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)

[1]
KPMG UK, 2017, Illicit tobacco in Australia - 2016 Full Year Report .

[2]
section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

[3]
section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

[4]
section 2.2.6 on p. 23 of the Guide to Framing Commonwealth Offences

[5]
section 2.2.6 on pp. 23 and 24 of the Guide to Framing Commonwealth Offences

[6]
sections 4.3.1 and 4.3.2 on pp. 50-51 of the Guide to Framing Commonwealth Offences

[7]
Part 3.13 on page 40 of the Guide to Framing Commonwealth Offences.

[8]
section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

[9]
section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

[10]
section 2.2.6 on p. 23 of the Guide to Framing Commonwealth Offences

[11]
section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

[12]
section 2.2.4 on p. 20 of the Guide to Framing Commonwealth Offences

[13]
section 2.2.6 on pp. 23 and 24 of the Guide to Framing Commonwealth Offences

[14]
sections 4.3.1 and 4.3.2 on pp. 50-51 of the Guide to Framing Commonwealth Offences

[15]
part 3 on pp. 37-47 of the Guide to Framing Commonwealth Offences

[16]
Part 3.1.3 on page 40 of the Guide to Framing Commonwealth Offences.

[17]
section 2.2.6 on pp. 22-25 and Part 6 on pp 56 to 68 of the Guide to Framing Commonwealth Offences

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).