Document ID: chunk:federal_register_of_legislation:C2018A00082:clause:1_4:p2
Version: federal_register_of_legislation:C2018A00082
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/2)
Character Range: 5413–7643

person is an individual; and
 (b) the person possesses the tobacco for his or her personal use.
 (6) Subsection (1) does not apply if the tobacco is kept or stored at premises specified in:
 (a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or
 (b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.
 (7) Subsection (1) does not apply if:
 (a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or
 (b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or
 (c) the person has an authority to take the tobacco into warehousing under subsection 71DJ(4) of the Customs Act 1901.
 (8) Subsection (1) does not apply if:
 (a) the person has permission (within the meaning of the Excise Act 1901):
 (i) to possess the tobacco; or
 (ii) to move the tobacco; or
 (b) the tobacco is covered by an authority under section 55 of that Act; or
 (c) the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act.
 (9) Subsection (1) does not apply if:
 (a) any of the following circumstances exist:
 (i) *excise duty has been paid on the tobacco;
 (ii) *customs duty has been paid on the tobacco;
 (iii) excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;
 (iv) customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; or
 (b) the person has reasonable grounds to suspect that any of those circumstances exist.
 (10) If person wishes to rely on subsection (5), (6), (7), (8) or (9) in civil penalty proceedings, the person bears an *evidential burden in relation to that matter.

295‑80  Things treated as tobacco
 (1) For the purposes of this Division, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
 (2) To avoid doubt, for the purposes of this Division:
 (a) treat tobacco seed, tobacco plant (whether or not in the ground) and tobacco leaf as tobacco; and
 (b) treat cigars, cigarettes and snuff as tobacco.