Excise Act 1901

An offence against subsection 117(1), 117(2), 117A(1), 117A(2), 117B(1) or 117B(2) (the underlying offence) is an aggravated offence if the underlying offence relates to excisable goods that are tobacco.

If the prosecution intends to prove an aggravated offence mentioned in subsection (1), the charge must allege the relevant aggravated offence.

For the purposes of an aggravated offence against subsection 117(2), 117A(2) or 117B(2), strict liability applies to the physical element of circumstance, that the excisable goods are tobacco.