What this Subdivision is about
308-105 What this Subdivision is about
This Subdivision sets out offences for the possession, manufacturing or production of tobacco of various quantities where:
the tobacco is excisable goods, tobacco seed or tobacco plant, or tobacco leaf that has not been subjected to any relevant process; and
if excise duty is payable on the tobacco, the full amount of that excise duty has not been paid.
This Subdivision sets out defences to those offences, such as where an accused person has a relevant permission or licence under excise or customs legislation.
Table of sections
308‑110 Possession of tobacco (500 kg or above)—fault‑based offence
308‑115 Possession of tobacco (100 kg or above)—fault‑based offence
308‑118 Possession of tobacco (10 kg or above)—fault based offence
308‑120 Possession of tobacco (5 kg or above)—fault‑based offence
308‑125 Manufacture or production of tobacco (500 kg or above)—fault‑based offence
308‑130 Manufacture or production of tobacco (100 kg or above)—fault‑based offence
308‑133 Manufacture or production of tobacco (10 kg or above)—fault based offence
308‑135 Manufacture or production of tobacco (5 kg or above)—fault‑based offence
This Act’s bill:Second reading speech
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