For tobacco excise offences under the Excise Act 1901 (Cth), where excise avoided exceeds $500,000, the offender should ordinarily serve at least six months actual custody; where excise avoided is between $250,000 and $500,000, at least three months actual custody is ordinarily appropriate. Courts may impose both imprisonment and a monetary penalty on the same conviction under s 127A. Federal offenders must be released on recognisance under the Crimes Act 1914 (Cth), not on suspended sentences under state legislation.
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