Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesA person commits an offence if:
(a) the person possesses equipment at a time; and
(b) the place in which the person possesses the equipment is in Australia but not in an external Territory; and
(c) a reasonable person, with a full knowledge and understanding of the functioning of the equipment, would conclude that the equipment is designed or adapted specifically to manufacture or produce tobacco; and
(d) on the assumption that, at the time mentioned in paragraph (a), the person used the equipment to manufacture or produce tobacco, the person would commit an offence against any of the following provisions:
(i) section 308-125 , 308-130 or 308-135 ;
(ii) section 25 or 28 of the Excise Act 1901 .
Penalty: Imprisonment for 12 months or 120 penalty units, or both.
308-210(2)
Absolute liability applies to paragraph (1)(b).
308-210(3)
Absolute liability applies to paragraph (1)(d).
308-210(4)
Subsection (1) does not apply if the person possesses the equipment:
(a) for the sole purpose of the disposal or destruction of the equipment; or
(b) for the sole purpose of the export of the equipment.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code ).
308-210(5)
Subsection (1) does not apply if:
(a) the person possesses the equipment on behalf of another person; and
(b) assuming that, at the time mentioned in paragraph (a), the other person used the equipment in Australia (but not in an external Territory) to manufacture or produce tobacco, the other person would not commit an offence under any of the following provisions:
(i) section 308-125 , 308-130 or 308-135 ;
(ii) section 25 or 28 of the Excise Act 1901 .Note:
A defendant bears an evidential burden in relation to the matter in subsection (5) (see subsection 13.3(3) of the Criminal Code ).
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.
