Combatting Illicit Tobacco Act 2026 (82 of 2026)

Schedule 1   Amendments relating to customs, excise and other taxation legislation

Part 2   Amendment of the Excise Act 1901

Excise Act 1901

42   Subsection 117B(2) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

(a) in the case of an aggravated offence (see section 117C) - 500 penalty units; or

(b) in any other case - 100 penalty units.