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

5   At the end of section 54


(4) To avoid doubt, if the excisable goods are tobacco goods, only the licensed manufacturer of the goods is liable to pay Excise duty on the goods.

Note: Under subsection 66(7), tobacco goods are taken to be entered, and delivered, for home consumption at the time they are manufactured.