Excise Act 1901

PART IX - OFFICERS  

Division 1A - Search and seizure  

View history reference

 View history note

 Hide history note

History

Div 1A inserted by No 25 of 2001, s 3 and Sch 1 item 1, effective 4 May 2001.

Subdivision A - Preliminary  

View history reference

 View history note

 Hide history note

History

Subdiv A inserted by No 25 of 2001, s 3 and Sch 1 item 1, effective 4 May 2001.

SECTION 107AAA   EXTENSION OF DIVISION TO CIVIL PENALTY FOR POSSESSION OF TOBACCO WITHOUT RELEVANT DOCUMENTATION ETC.  

View history reference

(1)    
For the purposes of this Division:

(a)    treat a civil penalty under subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953 as an offence against this Act; and

(b)    treat a contravention of that subsection as the commission of an offence against this Act; and

(c)    treat the commencement of proceedings against a person for a contravention of that subsection as the charging of that person with an offence against this Act.

(2)    
To avoid doubt, subsection (1) has effect for the purposes of subsection 107FF(9) .

 View history note

 Hide history note

History

S 107AAA inserted by No 82 of 2018, s 3 and Sch 1 item 8, applicable in relation to: (a) contraventions of subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953 on or after 25 August 2018; and (b) offences committed against a provision of Division 308 in that Schedule on or after 25 August 2018.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.