Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
A person contravenes this subsection if:
(a) the person possesses a thing; and
(b) the thing is tobacco; and
(c) the place in which the person possesses the tobacco is in Australia but not in an external Territory; and
(d) the condition in subsection (2) is satisfied; and
(e) the weight of the tobacco equals or exceeds 2 kilograms. 295-75(2)
For the purposes of paragraph (1)(d), the condition in this subsection is satisfied if:
(a) the person has not provided any of the following:
(b) the person:
A person is liable to a civil penalty if the person contravenes subsection (1).
Section 308-510 applies to this section in the same way that it applies to Division 308 . 295-75(5)
Subsection (1) does not apply if:
(a) the person is an individual; and
(b) the person possesses the tobacco for his or her personal use. 295-75(6)
Subsection (1) does not apply if the tobacco is kept or stored at premises specified in:
(a) a licence (within the meaning of the Excise Act 1901 ) that relates to tobacco; or
(b) a depot licence (within the meaning of the Customs Act 1901 ), or a warehouse licence (within the meaning of that Act), that relates to tobacco. 295-75(7)
Subsection (1) does not apply if:
(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or
(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or
(c) the person has an authority to take the tobacco into warehousing under subsection 71DJ(4) of the Customs Act 1901 . 295-75(8)
Subsection (1) does not apply if:
(a) the person has permission (within the meaning of the Excise Act 1901 ):
(b) the tobacco is covered by an authority under section 55 of that Act; or
(c) the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act. 295-75(9)
Subsection (1) does not apply if:
(a) any of the following circumstances exist:
(b) the person has reasonable grounds to suspect that any of those circumstances exist. 295-75(10)
If person wishes to rely on subsection (5), (6), (7), (8) or (9) in civil penalty proceedings, the person bears an *evidential burden in relation to that matter.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
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CHARGES AND PENALTIES
Division 295
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Miscellaneous civil penalties
Subdivision 295-B
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Civil penalty for possession of tobacco without relevant documentation
Guide to Subdivision 295-B
SECTION 295-75
POSSESSION OF TOBACCO WITHOUT RELEVANT DOCUMENTATION ETC.
295-75(1)
A person contravenes this subsection if:
(a) the person possesses a thing; and
(b) the thing is tobacco; and
(c) the place in which the person possesses the tobacco is in Australia but not in an external Territory; and
(d) the condition in subsection (2) is satisfied; and
(e) the weight of the tobacco equals or exceeds 2 kilograms. 295-75(2)
For the purposes of paragraph (1)(d), the condition in this subsection is satisfied if:
(a) the person has not provided any of the following:
(i) a *tax invoice indicating how the person obtained the tobacco;
(ii) a bill of lading indicating how the person obtained the tobacco;
(iii) a customs declaration indicating how the person obtained the tobacco; or
(b) the person:
(i) has stated that the possession was engaged in on behalf of or at the request of another person; and
295-75(3)
(ii) has not provided information enabling the other person to be identified and located.
A person is liable to a civil penalty if the person contravenes subsection (1).
Penalty: 100 penalty units.
295-75(4)Section 308-510 applies to this section in the same way that it applies to Division 308 . 295-75(5)
Subsection (1) does not apply if:
(a) the person is an individual; and
(b) the person possesses the tobacco for his or her personal use. 295-75(6)
Subsection (1) does not apply if the tobacco is kept or stored at premises specified in:
(a) a licence (within the meaning of the Excise Act 1901 ) that relates to tobacco; or
(b) a depot licence (within the meaning of the Customs Act 1901 ), or a warehouse licence (within the meaning of that Act), that relates to tobacco. 295-75(7)
Subsection (1) does not apply if:
(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or
(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or
(c) the person has an authority to take the tobacco into warehousing under subsection 71DJ(4) of the Customs Act 1901 . 295-75(8)
Subsection (1) does not apply if:
(a) the person has permission (within the meaning of the Excise Act 1901 ):
(i) to possess the tobacco; or
(ii) to move the tobacco; or
(b) the tobacco is covered by an authority under section 55 of that Act; or
(c) the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act. 295-75(9)
Subsection (1) does not apply if:
(a) any of the following circumstances exist:
(i) *excise duty has been paid on the tobacco;
(ii) *customs duty has been paid on the tobacco;
(iii) excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;
(iv) customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; or
(b) the person has reasonable grounds to suspect that any of those circumstances exist. 295-75(10)
If person wishes to rely on subsection (5), (6), (7), (8) or (9) in civil penalty proceedings, the person bears an *evidential burden in relation to that matter.
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