Combatting Illicit Tobacco Act 2026 (82 of 2026)
Schedule 1 Amendments relating to customs, excise and other taxation legislation
Part 3 Amendment of the Taxation Administration Act 1953 and related amendments
Taxation Administration Act 1953
74 Subsection 308-35(1) in Schedule 1 (penalty)
Omit "The greater of the following", substitute "2 years imprisonment or the greater of the following, or both 2 years imprisonment and the greater of the following".
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