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House of Representatives

Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
Bill Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018
Commissioner Commissioner of Taxation
Criminal Code The Criminal Code contained in Schedule 1 to the Criminal Code Act 1995
Customs Act Customs Act 1901
Excise Act Excise Act 1901
GST goods and services tax
Guide to Framing Commonwealth Offences Attorney General's Department, 2011, 'A Guide to Framing Commonwealth Offences, Infringement Notices and Enforcement Powers'
ITAA 1997 Income Tax Assessment Act 1997
Kg kilograms
TAA 1953 Taxation Administration Act 1953

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