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 308-510   MATTERS TREATED AS POSSESSION  

308-510(1)  
For the purposes of this Division, treat a person as possessing a thing if the person:


(a) receives or obtains possession of the thing; or


(b) has control over the disposition of the thing (whether or not the thing is in the custody of the person); or


(c) has joint possession of the thing with one or more other persons.

308-510(2)  
To avoid doubt, subsection (1) does not limit, for the purposes of this Division, when a person possesses a thing.

308-510(3)  
For the purposes of this Division, a person may possess tobacco plant even if the plant is in the ground.




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