Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
For the purposes of this Division, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing. 295-80(2)
To avoid doubt, for the purposes of this Division:
(a) treat tobacco seed, tobacco plant (whether or not in the ground) and tobacco leaf as tobacco; and
(b) treat cigars, cigarettes and snuff as tobacco.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
-
CHARGES AND PENALTIES
Division 295
-
Miscellaneous civil penalties
Subdivision 295-B
-
Civil penalty for possession of tobacco without relevant documentation
Guide to Subdivision 295-B
SECTION 295-80
THINGS TREATED AS TOBACCO
295-80(1)
For the purposes of this Division, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing. 295-80(2)
To avoid doubt, for the purposes of this Division:
(a) treat tobacco seed, tobacco plant (whether or not in the ground) and tobacco leaf as tobacco; and
(b) treat cigars, cigarettes and snuff as tobacco.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.