107AAA
In forceExtension of Division to civil penalty for possession of tobacco without relevant documentation etc
Part IXOfficers
Division 1ASearch and seizure
Subdivision APreliminary
107AAA Extension of Division to civil penalty for possession of tobacco without relevant documentation etc
(1)
For the purposes of this Division:
(a)
treat a civil penalty under subsection 295‑75(1) in Schedule 1 to the Taxation Administration Act 1953 as an offence against this Act; and
(b)
treat a contravention of that subsection as the commission of an offence against this Act; and
(c)
treat the commencement of proceedings against a person for a contravention of that subsection as the charging of that person with an offence against this Act.
(2)
To avoid doubt, subsection (1) has effect for the purposes of subsection 107FF(9).
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