Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-30
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OFFENCES AND PROSECUTIONS
Division 308
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Offences relating to tobacco
Subdivision 308-E
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Other provisions
Guide to Subdivision 308-E
SECTION 308-500
WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThis Subdivision sets out various miscellaneous rules that relate to the offences in other provisions of this Division, including rules that treat certain things as tobacco and certain matters as possession.
| 308-505 | Things treated as tobacco |
| 308-510 | Matters treated as possession |
| 308-515 | Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences |
| 308-520 | Section 8ZD does not apply to this Division |
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