Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
For the purposes of Subdivision 308-A , treat *excise duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of *excise duty applies on the tobacco; or
(b) there is a remission of all of the excise duty payable on the tobacco. 308-515(2)
For the purposes of Subdivision 308-A , treat *customs duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of *customs duty applies on the tobacco; or
(b) there is a remission of all of the customs duty payable on the tobacco. 308-515(3)
To avoid doubt, subsections (1) and (2) do not limit, for the purposes of Subdivision 308-A , when *excise duty or *customs duty is not payable on tobacco because of an exemption under a law of the Commonwealth.
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 308-515
WHERE EXCISE DUTY OR CUSTOMS DUTY IS TREATED AS NOT PAYABLE FOR THE PURPOSE OF THE REASONABLE SUSPICION OFFENCES
308-515(1)
For the purposes of Subdivision 308-A , treat *excise duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of *excise duty applies on the tobacco; or
(b) there is a remission of all of the excise duty payable on the tobacco. 308-515(2)
For the purposes of Subdivision 308-A , treat *customs duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of *customs duty applies on the tobacco; or
(b) there is a remission of all of the customs duty payable on the tobacco. 308-515(3)
To avoid doubt, subsections (1) and (2) do not limit, for the purposes of Subdivision 308-A , when *excise duty or *customs duty is not payable on tobacco because of an exemption under a law of the Commonwealth.
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