Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018 (141 of 2018)

Schedule 3   Taxing tobacco at the time of manufacture

Excise Act 1901

4   After paragraph 39G(1)(m)


(ma) in relation to a manufacturer licence that permits the manufacture of any tobacco goods - the licence holder has failed to comply with a requirement to provide security under section 16 in relation to that licence; or