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

78   Subsection 308-45(1) in Schedule 1 (penalty)

Omit "2 years" (wherever occurring), substitute "5 years".