Excise Act 1901

PART IX - OFFICERS  

Division 1A - Search and seizure  

Subdivision A - Preliminary  

SECTION 107AAA   EXTENSION OF DIVISION TO CIVIL PENALTY FOR POSSESSION OF TOBACCO WITHOUT RELEVANT DOCUMENTATION ETC.  

(1)  
For the purposes of this Division:

(a)  treat a civil penalty under subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953 as an offence against this Act; and

(b)  treat a contravention of that subsection as the commission of an offence against this Act; and

(c)  treat the commencement of proceedings against a person for a contravention of that subsection as the charging of that person with an offence against this Act.

(2)  
To avoid doubt, subsection (1) has effect for the purposes of subsection 107FF(9) .




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