Taxation Administration Regulations 2017

PART 5 - GENERIC RULES (CHAPTER 4 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Penalties for offences relating to tobacco  

SECTION 64A   AMOUNT OF DUTY TO DETERMINE THE AMOUNT OF A PENALTY - TOBACCO LEAF  

64A(1)    
This section sets out how to work out the amount of excise duty that is to be used to determine the amount of a penalty for an offence relating to a quantity of tobacco leaf for the purposes of the following provisions in Schedule 1 to the Act:

(a)    paragraph 308-10(2)(b) ;

(b)    paragraph 308-15(2)(b) ;

(c)    paragraph 308-20(2)(b) ;

(d)    paragraph 308-25(2)(b) ;

(e)    paragraph 308-30(2)(b) ;

(f)    paragraph 308-35(2)(b) ;

(g)    paragraph 308-40(2)(b) ;

(h)    paragraph 308-45(2)(b) ;

(i)    paragraph 308-50(2)(b) ;

(j)    paragraph 308-110(2)(b) ;

(k)    paragraph 308-115(2)(b) ;

(l)    paragraph 308-120(2)(b) ;

(m)    paragraph 308-125(2)(b) ;

(n)    paragraph 308-130(2)(b) ;

(o)    paragraph 308-135(2)(b) .

64A(2)    
The amount is to be worked out in accordance with section 21 of the Excise Regulation 2015 , subject to subsections (3) and (4) of this section.

64A(3)    
For the purposes of working out the amount, treat a reference to the penalty day in section 21 of the Excise Regulation 2015 as a reference to:

(a)    if the Court knows the day, or days, on which the offence was committed - that day, or the earliest of those days; or

(b)    otherwise - the day on which the prosecution for the offence is instituted.

64A(4)    
For the purposes of working out an amount under subsection 21(3) of the Excise Regulation 2015 :

(a)    treat the reference in paragraph (a) of that subsection to a bale as a reference to one or more bales; and

(b)    treat the reference in the definition of weight in that subsection to 100 kilograms as a reference to 100 kilograms multiplied by the number of bales, as shown by the evidence.