Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
A person is liable to a civil penalty if the person possesses 2 kilograms or more of tobacco and the person:
(a) does not provide certain documents (such as a tax invoice) indicating how the person obtained the tobacco; or
(b) has stated that the possession was engaged in on behalf of or at the request of another person, but does not provide information enabling the other person to be identified and located.
However, the person will not be liable to the civil penalty in certain circumstances, such as where:
(a) the person is an individual, and possesses the tobacco for his or her personal use; or
(b) the person has reasonable grounds to suspect that excise duty or customs duty has been paid on the tobacco, or excise duty and customs duty is not payable on the tobacco.
|295-75||Possession of tobacco without relevant documentation etc.|
|295-80||Things treated as tobacco|