Combatting Illicit Tobacco Act 2026 (82 of 2026)

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

Part 3   Amendment of the Taxation Administration Act 1953 and related amendments

Taxation Administration Act 1953

74   Subsection 308-35(1) in Schedule 1 (penalty)

Omit "The greater of the following", substitute "2 years imprisonment or the greater of the following, or both 2 years imprisonment and the greater of the following".