Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
A person (the first person ) commits an offence if:
(a) the first person possesses equipment at a time; and
(b) the place in which the first person possesses the equipment is in Australia but not in an external Territory; and
(c) the first person is reckless as to whether a particular person (whether or not the first person) will, at a later time, use the equipment to manufacture or produce tobacco; and
(d) the first person intends to possess the equipment at that later time; and
(e) that manufacture or production by that particular person at that later time would constitute an offence against any of the following provisions:
Penalty: Imprisonment for 12 months or 120 penalty units, or both.308-205(2)
Absolute liability applies to paragraph (1)(b). 308-205(3)
Absolute liability applies to paragraph (1)(e). 308-205(4)
Subsection (1) does not apply if the first person has no reasonable ground to consider that the manufacture or production by the particular person at the later time would constitute an offence against any of the provisions mentioned in paragraph (1)(e).
A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code ).
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