EXCISE REGULATION 2015
This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.
Note:
This section is made for paragraph (b) of the penalty in each of subsections 28(1) , 30(1) , 31(1) , 33(1) , 35(1) , 39K(2) and (3) , 39M(2) , 44(4) and (8) , 117C(1) , 117D(1) , 117F(1) and 117H(1) of the Act.
21(2)
If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:
(Weight − 2) × Rate
where:
rate
means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight
−
2
means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.
21(3)
If:
(a) the tobacco leaf was not seized; and
(b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;
the amount of duty is worked out using the formula:
Weight × Rate
where:
rate
means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
21(4)
If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:
Weight × Rate
where:
rate
means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight
means the weight of the tobacco leaf, in kilograms.
21(5)
If:
(a) the tobacco leaf was not seized; and
(b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;
the amount of duty is worked out using the formula:
Weight × Rate
where:
rate
means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight
means the weight of the tobacco leaf, in kilograms, as shown by the evidence.
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.
