Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018 (82 of 2018)

Schedule 1   Amendments

Part 3   Consequential amendments

Excise Act 1901

16   At the end of section 91

Add:

(2) For the purposes of subsection (1), treat all tobacco as excisable goods.

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).