Permission to move tobacco leaf
44 Permission to move tobacco leaf
The Collector may give written permission to a person specified in the permission to move tobacco leaf from a place specified in the permission to another place so specified.
It is a requirement of the permission that a tobacco bale label must be affixed to the tobacco leaf at all times when the tobacco leaf is not at premises specified in a manufacturer licence, producer licence or dealer licence, unless the Collector has given additional written permission that it need not have a tobacco bale label.
Permission under subsection (1) or (2) may be given subject to the condition that the person to whom the permission is given complies with such requirements as are specified in the permission, being requirements that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.
A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a requirement under subsection (2) or specified in the permission under subsection (3).
Penalty: 2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and 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 must not fail to comply with a requirement under subsection (2) or specified in the permission under subsection (3).
Penalty: 100 penalty units.
Strict liability applies to subsection (5).
28 Sections 47, 48 and 49
Omit “manufacturer”, substitute “licensed manufacturer”.
29 Subsection 50(1)
Omit “manufacturer”, substitute “licensed manufacturer”.
30 Subsection 50(1) (penalty)
Omit “$2,000”, substitute “30 penalty units”.
31 At the end of subsection 50(1)
Add:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
32 After subsection 50(1)
Insert:
Strict liability applies to subsection (1).
33 Section 51
Omit “manufacturer” (wherever occurring), substitute “licensed manufacturer”.
34 Sections 52 and 53
Omit “manufacturer”, substitute “licensed manufacturer”.
35 Section 53
Omit “proclaimed material”, substitute “tobacco leaf”.
36 Subsections 54(1), 58(1) and 60(1)
Omit “manufacturer”, substitute “licensed manufacturer”.
37 Section 61
Repeal the section, substitute:
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