Taxation Administration Act 1953
SCHEDULE 1
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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. 308-505(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 4-30
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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
SECTION 308-505
THINGS TREATED AS TOBACCO
308-505(1)
For the purposes of this Division, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing. 308-505(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.
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