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

46   Subsection 117D(1) (subparagraph (b)(a) of the penalty)

Repeal the subparagraph, substitute:

(a) 5,000 penalty units; and