Tobacco and Other Smoking Products Act 1927

The holder of a wholesale tobacco merchant’s licence commits an offence if—

the holder issues an invoice in relation to the sale of a smoking product; and

the invoice does not state, in upper case letters, ‘SOLD BY LICENSED ACT WHOLESALER’.

Maximum penalty: 5 penalty units.

An offence against subsection (1) is a strict liability offence.

A person commits an offence if the person—

is not the holder of a wholesale tobacco merchant’s licence; and

issues an invoice in relation to the sale of a smoking product that indicates (expressly or impliedly) that the person holds the licence.

Maximum penalty: 50 penalty units.