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

7   Subsection 4(1)

Insert:

aggravated offence has the meaning given by subsection 25(4) and section 117C.