Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-25 - CHARGES AND PENALTIES  

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Pt 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Division 295 - Miscellaneous civil penalties  

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Div 295 inserted by No 82 of 2018, s 3 and Sch 1 item 4, effective 25 August 2018.

Subdivision 295-B - Civil penalty for possession of tobacco without relevant documentation  

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Subdiv 295-B inserted by No 82 of 2018, s 3 and Sch 1 item 4, effective 25 August 2018.

Guide to Subdivision 295-B

SECTION 295-70   WHAT THIS SUBDIVISION IS ABOUT  

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A person is liable to a civil penalty if the person possesses 2 kilograms or more of tobacco and the person:

(a) does not provide certain documents (such as a tax invoice) indicating how the person obtained the tobacco; or

(b) has stated that the possession was engaged in on behalf of or at the request of another person, but does not provide information enabling the other person to be identified and located.

However, the person will not be liable to the civil penalty in certain circumstances, such as where:

(a) the person is an individual, and possesses the tobacco for his or her personal use; or

(b) the person has reasonable grounds to suspect that excise duty or customs duty has been paid on the tobacco, or excise duty and customs duty is not payable on the tobacco.

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S 295-70 inserted by No 82 of 2018, s 3 and Sch 1 item 4, effective 25 August 2018.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
295-75	Possession of tobacco without relevant documentation etc.
295-80	Things treated as tobacco

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