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  • Access and excise

    Our access powers under some excise legislation differ in some respects from our powers under other tax and superannuation laws.

    We have broad powers of access in relation to excisable goods – these include petroleum and other fuel products, alcoholic beverages and tobacco. The powers may be used to ensure that unlawful goods and those involved in their unlawful manufacture and distribution of them are dealt with according to the law.

    Our excise access powers allow us to stop vehicles and seize goods. We may open packages and examine, weigh, mark and seal goods, and take samples and dispose of them in certain situations. We are empowered to detain and search when we have reasonable cause to suspect that someone is unlawfully carrying goods.

      Last modified: 22 Jun 2022QC 56551