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-A - Reasonable suspicion offences relating to tobacco  

SECTION 308-55   MATTERS TAKEN TO SATISFY " REASONABLE TO SUSPECT " REQUIREMENT  

308-55(1)  
Without limiting paragraphs 308-10(1)(d) , 308-15(1)(d) , 308-20(1)(d) , 308-25(1)(d) , 308-30(1)(d) , 308-35(1)(d) , 308-40(1)(d) , 308-45(1)(d) and 308-50(1)(d) , those paragraphs are taken to be satisfied if any of the following circumstances exist:


(a) the tobacco is not in retail packaging that complies with the requirements in Chapter 2 of the Tobacco Plain Packaging Act 2011 ;


(b) the tobacco does not comply with the requirements mentioned in sections 26 and 27 of the Tobacco Plain Packaging Act 2011 ;


(c) in the case of buying or selling:


(i) an information standard has been made under subsection 134(1) or 135(1) of Schedule 2 to the Competition and Consumer Act 2010 for tobacco (or for a particular kind of tobacco); and

(ii) the supplier does not comply with the standard in supplying the tobacco;


(d) if a safety standard has been made or declared under subsection 104(1) or 105(1) of Schedule 2 to the Competition and Consumer Act 2010 for tobacco (or for a particular kind of tobacco) - the tobacco does not comply with the standard;


(e) a permanent ban or an interim ban on consumer goods in force under Part 3-3 of Schedule 2 to the Competition and Consumer Act 2010 applies to the tobacco;


(f) in the case of buying or selling - the price of the tobacco, or the advertised or offered price for the tobacco, is less than the sum of the following amounts:


(i) the lower of the amount of *excise duty or *customs duty that would apply to the tobacco, assuming that such duty were applicable to the tobacco and that no exemption or reduction of such duty were applicable;

(ii) the amount of *GST that would apply to the sale of the tobacco, assuming that GST were applicable to the sale;


(g) in the case of buying or selling:


(i) a law of a State or Territory that applies to the buying or selling of the tobacco makes it unlawful to buy or sell tobacco in certain circumstances; and

(ii) the buying or selling happens in such circumstances;


(h) the person has not provided any of the following:


(i) a *tax invoice indicating how the person obtained the tobacco;

(ii) a bill of lading indicating how the person obtained the tobacco;

(iii) a customs declaration indicating how the person obtained the tobacco;


(i) the person:


(i) has stated that the possession, selling or buying was engaged in on behalf of or at the request of another person; and

(ii) has not provided information enabling the other person to be identified and located;


(j) in the case of selling:


(i) the *GST law requires the person to give the buyer of the tobacco a tax invoice in respect of the sale; and

(ii) the person fails to meet that requirement;


(k) the tobacco is tobacco leaf that:


(i) has not been subjected to any process; or

(ii) has been subjected only to the process of curing the leaf as stripped from the plant.

308-55(2)  
To avoid doubt, subsection (1) does not apply for the purposes of subsections 308-10(10) , 308-15(10) , 308-20(10) , 308-25(10) , 308-30(10) , 308-35(10) , 308-40(10) , 308-45(10) and 308-50(10) .




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