Taxation Administration Act 1953

A person (the first person) commits an offence if:

the first person possesses equipment at a time; and

the place in which the first person possesses the equipment is in Australia but not in an external Territory; and

the first person is reckless as to whether a particular person (whether or not the first person) will, at a later time, use the equipment to manufacture or produce tobacco; and

the first person intends to possess the equipment at that later time; and

that manufacture or production by that particular person at that later time would constitute an offence against any of the following provisions:

section 308‑125, 308‑130, 308‑133 or 308‑135;

section 25 or 28 of the Excise Act 1901.

Absolute liability applies to paragraph (1)(b).

Absolute liability applies to paragraph (1)(e).

Subsection (1) does not apply if the first person has no reasonable ground to consider that the manufacture or production by the particular person at the later time would constitute an offence against any of the provisions mentioned in paragraph (1)(e).

A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code).