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
46 Subsection 117D(1) (subparagraph (b)(a) of the penalty)
Repeal the subparagraph, substitute:
(a) 5,000 penalty units; and
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
