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

44   Subsection 117D(1) (paragraph (a) of the penalty)

Omit "2 years imprisonment or 500 penalty units", substitute "7 years imprisonment or 5,000 penalty units".