Combatting Illicit Tobacco Act 2026 (82 of 2026)

Schedule 1   Amendments relating to customs, excise and other taxation legislation

Part 2   Amendment of the Excise Act 1901

Excise Act 1901

41   Subsection 117B(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

(a) in the case of an aggravated offence (see section 117C) - 7 years imprisonment or the greater of:

(i) 5,000 penalty units; and

(ii) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or

(b) in any other case - 2 years imprisonment or the greater of:

(i) 500 penalty units; and

(ii) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.