Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018 (82 of 2018)

Schedule 1   Amendments

Part 2   Forfeiture amendments

Excise Act 1901

8   After section 107AA

Insert:

107AAA Extension of Division to civil penalty for possession of tobacco without relevant documentation etc.

(1) For the purposes of this Division:

(a) treat a civil penalty under subsection 295-75(1) in Schedule 1 to the Taxation Administration Act 1953 as an offence against this Act; and

(b) treat a contravention of that subsection as the commission of an offence against this Act; and

(c) treat the commencement of proceedings against a person for a contravention of that subsection as the charging of that person with an offence against this Act.

(2) To avoid doubt, subsection (1) has effect for the purposes of subsection 107FF(9).