Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-30 - OFFENCES AND PROSECUTIONS  

Division 308 - Offences relating to tobacco  

Subdivision 308-B - Fault-based offences of possession, production and manufacture  

Guide to Subdivision 308-B

SECTION 308-105   WHAT THIS SUBDIVISION IS ABOUT  


This Subdivision sets out offences for the possession, manufacturing or production of tobacco of various quantities where:

(a) the tobacco is excisable goods, tobacco seed or tobacco plant, or tobacco leaf that has not been subjected to any relevant process; and

(b) if excise duty is payable on the tobacco, the full amount of that excise duty has not been paid.

This Subdivision sets out defences to those offences, such as where an accused person has a relevant permission or licence under excise or customs legislation.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
308-110 Possession of tobacco (500 kg or above) - fault-based offence
308-115 Possession of tobacco (100 kg or above) - fault-based offence
308-120 Possession of tobacco (5 kg or above) - fault-based offence
308-125 Manufacture or production of tobacco (500 kg or above) - fault-based offence
308-130 Manufacture or production of tobacco (100 kg or above) - fault-based offence
308-135 Manufacture or production of tobacco (5 kg or above) - fault-based offence




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