Excise Act 1901

PART IX - OFFICERS  

Division 1A - Search and seizure  

Subdivision A - Preliminary  

SECTION 107AAA   EXTENSION OF DIVISION TO CIVIL PENALTY FOR POSSESSION OF TOBACCO WITHOUT RELEVANT DOCUMENTATION ETC.  

(1)    
For the purposes of this Division:

(a)    treat a civil penalty under subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953 as an offence against this Act; and

(b)    treat a contravention of that subsection as the commission of an offence against this Act; and

(c)    treat the commencement of proceedings against a person for a contravention of that subsection as the charging of that person with an offence against this Act.

(2)    
To avoid doubt, subsection (1) has effect for the purposes of subsection 107FF(9) .