What this Subdivision is about
308-5 What this Subdivision is about
This Subdivision sets out offences for the possession, sale, supply or buying of tobacco of various quantities where it is reasonable to suspect that none of the following circumstances exist:
excise duty has been paid on the tobacco;
customs duty has been paid on the tobacco;
excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;
customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth.
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
308‑10 Possession of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑15 Possession of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑18 Possession of tobacco (10 kilograms or above)—reasonable suspicion offence
308‑20 Possession of tobacco (5 kg or above)—reasonable suspicion offence
308‑25 Sale or supply of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑30 Sale or supply of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑33 Sale or supply of tobacco (10 kilograms or above)—reasonable suspicion offence
308‑35 Sale or supply of tobacco (5 kg or above)—reasonable suspicion offence
308‑40 Buying of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑45 Buying of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑48 Buying of tobacco (10 kilograms or above)—reasonable suspicion offence
308‑50 Buying of tobacco (5 kg or above)—reasonable suspicion offence
308‑55 Matters taken to satisfy “reasonable to suspect” requirement
This Act’s bill:Second reading speech
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