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-E - Other provisions  

SECTION 308-515   WHERE EXCISE DUTY OR CUSTOMS DUTY IS TREATED AS NOT PAYABLE FOR THE PURPOSE OF THE REASONABLE SUSPICION OFFENCES  

308-515(1)    
For the purposes of Subdivision 308-A , treat *excise duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:

(a) a " free " rate of *excise duty applies on the tobacco; or

(b) there is a remission of all of the excise duty payable on the tobacco.

308-515(2)    
For the purposes of Subdivision 308-A , treat *customs duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:

(a) a " free " rate of *customs duty applies on the tobacco; or

(b) there is a remission of all of the customs duty payable on the tobacco.

308-515(3)    
To avoid doubt, subsections (1) and (2) do not limit, for the purposes of Subdivision 308-A , when *excise duty or *customs duty is not payable on tobacco because of an exemption under a law of the Commonwealth.