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  • Illicit tobacco offences

    In the 2016-17 Budget, the Government announced that it would increase the range of enforcement options available for illicit tobacco offences.

    The proposed legislative amendments will:

    • create a new tobacco offence regime that provides a comprehensive set of offences that can be applied to illicit tobacco that:  
      • has been domestically manufactured or produced, or
      • for which the origin of production or manufacturing is unknown or uncertain.
       
    • create new offences for possession of equipment for producing or manufacturing illicit tobacco
    • set penalties at a level to deter illegal activity
    • confirm that illicit tobacco for which the origin of production or manufacturing is unknown or uncertain can be seized and forfeited
    • define tobacco to align the meaning for excise and excise-equivalent customs duty purposes to ensure the amount of duty on dutiable products is determined in a consistent manner.

    Legislation and supporting material

    The Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018External Link received Royal Assent on 24 August 2018.

      Last modified: 17 Sep 2018QC 54635