Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 308-5 WHAT THIS SUBDIVISION IS ABOUT
This Subdivision sets out offences for the possession, sale or buying of tobacco of various quantities where it is reasonable to suspect that none of the following circumstances exist:
(a) excise duty has been paid on the tobacco;
(b) customs duty has been paid on the tobacco;
(c) excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;
(d) customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth.
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.
| 308-10 | Possession of tobacco (500 kilograms or above) - reasonable suspicion offence |
| 308-15 | Possession of tobacco (100 kilograms or above) - reasonable suspicion offence |
| 308-20 | Possession of tobacco (5 kg or above) - reasonable suspicion offence |
| 308-25 | Sale of tobacco (500 kilograms or above) - reasonable suspicion offence |
| 308-30 | Sale of tobacco (100 kilograms or above) - reasonable suspicion offence |
| 308-35 | Sale of tobacco (5 kg or above) - reasonable suspicion offence |
| 308-40 | Buying of tobacco (500 kilograms or above) - reasonable suspicion offence |
| 308-45 | Buying of tobacco (100 kilograms or above) - reasonable suspicion offence |
| 308-50 | Buying of tobacco (5 kg or above) - reasonable suspicion offence |
| 308-55 | Matters taken to satisfy " reasonable to suspect " requirement |
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