To establish that an accused 'dealt with' a substance under the extended definition of 'import' in s 300.2 of the Criminal Code 1995 (Cth), the prosecution must prove that the substance was in existence at the time of the alleged dealing, and that the accused had possession of or control over the disposition of the substance. Merely providing delivery addresses for drug consignments, or being prepared to track and receive parcels, is insufficient where the substances were intercepted before any dealing by the accused. Such conduct may support a charge of conspiracy to import but not the substantive offence of importation.
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