Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-30 - OFFENCES AND PROSECUTIONS  

Division 308 - Offences relating to tobacco  

Subdivision 308-E - Other provisions  

Guide to Subdivision 308-E

SECTION 308-500   WHAT THIS SUBDIVISION IS ABOUT  


This Subdivision sets out various miscellaneous rules that relate to the offences in other provisions of this Division, including rules that treat certain things as tobacco and certain matters as possession.


TABLE OF SECTIONS
TABLE OF SECTIONS
308-505 Things treated as tobacco
308-510 Matters treated as possession
308-515 Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences
308-520 Section 8ZD does not apply to this Division


 

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