Excise Act 1901

A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.

in the case of an aggravated offence (see subsection (4))—7 years imprisonment or the greater of:

5,000 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or

in any other case—2 years imprisonment or the greater of:

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

A person who does not hold a manufacturer licence must not manufacture excisable goods.

in the case of an aggravated offence (see subsection (4))—500 penalty units; or

in any other case—100 penalty units.

Strict liability applies to subsection (2).

An offence against subsection (1) or (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 (4), the charge must allege the relevant aggravated offence.

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