To establish that an accused 'dealt with' a substance in connection with its importation under 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 physical possession of, or material control over the disposition of, the substance. Merely providing a delivery address for a consignment, or tracking parcels and communicating with others about consignments, is insufficient without more to constitute a 'dealing with' the substance. Conduct occurring before the substance comes into existence or after its seizure by authorities cannot constitute dealing with it.
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