TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-30 - OFFENCES AND PROSECUTIONS  

Division 308 - Offences relating to tobacco  

Subdivision 308-C - Offences relating to equipment relating to the manufacture or production of tobacco  

SECTION 308-210   POSSESSION OF EQUIPMENT DESIGNED OR ADAPTED TO MANUFACTURE OR PRODUCE TOBACCO  

308-210(1)  
A person commits an offence if:


(a) the person possesses equipment at a time; and


(b) the place in which the person possesses the equipment is in Australia but not in an external Territory; and


(c) a reasonable person, with a full knowledge and understanding of the functioning of the equipment, would conclude that the equipment is designed or adapted specifically to manufacture or produce tobacco; and


(d) on the assumption that, at the time mentioned in paragraph (a), the person used the equipment to manufacture or produce tobacco, the person would commit an offence against any of the following provisions:


(i) section 308-125 , 308-130 or 308-135 ;

(ii) section 25 or 28 of the Excise Act 1901 .

Penalty: Imprisonment for 12 months or 120 penalty units, or both.

308-210(2)  
Absolute liability applies to paragraph (1)(b).

308-210(3)  
Absolute liability applies to paragraph (1)(d).

308-210(4)  
Subsection (1) does not apply if the person possesses the equipment:


(a) for the sole purpose of the disposal or destruction of the equipment; or


(b) for the sole purpose of the export of the equipment.

Note:

A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code ).

308-210(5)  
Subsection (1) does not apply if:


(a) the person possesses the equipment on behalf of another person; and


(b) assuming that, at the time mentioned in paragraph (a), the other person used the equipment in Australia (but not in an external Territory) to manufacture or produce tobacco, the other person would not commit an offence under any of the following provisions:


(i) section 308-125 , 308-130 or 308-135 ;

(ii) section 25 or 28 of the Excise Act 1901 .
Note:

A defendant bears an evidential burden in relation to the matter in subsection (5) (see subsection 13.3(3) of the Criminal Code ).




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