Taxation Administration Regulations 2017

This section sets out how to work out the amount of excise duty that is to be used to determine the amount of a penalty for an offence relating to a quantity of tobacco leaf for the purposes of the following provisions in Schedule 1 to the Act:

paragraph 308‑10(2)(b);

paragraph 308‑15(2)(b);

paragraph 308‑20(2)(b);

paragraph 308‑25(2)(b);

paragraph 308‑30(2)(b);

paragraph 308‑35(2)(b);

paragraph 308‑40(2)(b);

paragraph 308‑45(2)(b);

paragraph 308‑50(2)(b);

paragraph 308‑110(2)(b);

paragraph 308‑115(2)(b);

paragraph 308‑120(2)(b);

paragraph 308‑125(2)(b);

paragraph 308‑130(2)(b);

paragraph 308‑135(2)(b).

The amount is to be worked out in accordance with section 21 of the Excise Regulation 2015, subject to subsections (3) and (4) of this section.

For the purposes of working out the amount, treat a reference to the penalty day in section 21 of the Excise Regulation 2015 as a reference to:

if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or

otherwise—the day on which the prosecution for the offence is instituted.

For the purposes of working out an amount under subsection 21(3) of the Excise Regulation 2015:

treat the reference in paragraph (a) of that subsection to a bale as a reference to one or more bales; and

treat the reference in the definition of weight in that subsection to 100 kilograms as a reference to 100 kilograms multiplied by the number of bales, as shown by the evidence.