Tobacco leaf stock may be checked
77AA Tobacco leaf stock may be checked
If a person has or had possession, custody or control of tobacco leaf, a Collector may request, in writing, the person to account for the tobacco leaf.
Payment of duty equivalent
If the person does not account for the tobacco leaf to the satisfaction of the Collector, the person must, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty that would have been payable on the deficient tobacco leaf if:
it had been manufactured into excisable goods classified to subitem 5.5 of the Schedule to the Excise Tariff Act 1921; and
it had been entered for home consumption on the day on which the Collector made the demand.
For provisions about collection and recovery of the amount, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
In subsection (2):
deficient tobacco leaf means the weight, in kilograms, of the tobacco leaf that has not been accounted for to the satisfaction of the Collector who made the request.
No effect on other liabilities
This section does not affect the liability of a person arising under or because of:
any other provision of this Act; or
a security given under this Act.
Request or demand not a legislative instrument
The following are not legislative instruments:
a request under subsection (1);
a demand under subsection (2).
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