Taxation Administration Act 1953

Without limiting paragraphs 308‑10(1)(d), 308‑15(1)(d), 308‑18(1)(d), 308‑20(1)(d), 308‑25(1)(d), 308‑30(1)(d), 308‑33(1)(d), 308‑35(1)(d), 308‑40(1)(d), 308‑45(1)(d), 308‑48(1)(d) and 308‑50(1)(d), those paragraphs are taken to be satisfied if any of the following circumstances exist:

the tobacco is not in retail packaging that complies with the requirements in Chapter 3 of the Public Health (Tobacco and Other Products) Act 2023;

the tobacco does not comply with the requirements for a tobacco product in Chapter 3 of the Public Health (Tobacco and Other Products) Act 2023;

in the case of buying, selling or supplying:

an information standard has been made under subsection 134(1) or 135(1) of Schedule 2 to the Competition and Consumer Act 2010 for tobacco (or for a particular kind of tobacco); and

the supplier does not comply with the standard in supplying the tobacco;

if a safety standard has been made or declared under subsection 104(1) or 105(1) of Schedule 2 to the Competition and Consumer Act 2010 for tobacco (or for a particular kind of tobacco)—the tobacco does not comply with the standard;

a permanent ban or an interim ban on consumer goods in force under Part 3‑3 of Schedule 2 to the Competition and Consumer Act 2010 applies to the tobacco;

a permanent ban under Chapter 4 of the Public Health (Tobacco and Other Products) Act 2023 applies to the tobacco;

in the case of buying, selling or supplying—the price of the tobacco, or the advertised or offered price for the tobacco, is less than the sum of the following amounts:

the lower of the amount of *excise duty or *customs duty that would apply to the tobacco, assuming that such duty were applicable to the tobacco and that no exemption or reduction of such duty were applicable;

the amount of *GST that would apply to the sale or supply of the tobacco, assuming that GST were applicable to the sale or supply;

in the case of buying, selling or supplying:

a law of a State or Territory that applies to the buying, selling or supplying of the tobacco makes it unlawful to buy, sell or supply tobacco in certain circumstances; and

the buying, selling or supplying happens in such circumstances;

the person has not provided any of the following:

a *tax invoice indicating how the person obtained the tobacco;

a bill of lading indicating how the person obtained the tobacco;

a customs declaration indicating how the person obtained the tobacco;

the person:

has stated that the possession, selling, supplying or buying was engaged in on behalf of or at the request of another person; and

has not provided information enabling the other person to be identified and located;

in the case of selling or supplying:

the *GST law requires the person to give the buyer of the tobacco a tax invoice in respect of the sale or supply; and

the person fails to meet that requirement;

the tobacco is tobacco leaf that:

has not been subjected to any process; or

has been subjected only to the process of curing the leaf as stripped from the plant.

To avoid doubt, subsection (1) does not apply for the purposes of subsections 308‑10(10), 308‑15(10), 308‑18(10), 308‑20(10), 308‑25(10), 308‑30(10), 308‑33(10), 308‑35(10), 308‑40(10), 308‑45(10), 308‑48(10) and 308‑50(10).