Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p18
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 18/31)
Character Range: 1464904–1467622

applies to the tobacco;
 (ea) a permanent ban under Chapter 4 of the Public Health (Tobacco and Other Products) Act 2023 applies to the tobacco;
 (f) in the case of buying or selling—the price of the tobacco, or the advertised or offered price for the tobacco, is less than the sum of the following amounts:
 (i) 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;
 (ii) the amount of *GST that would apply to the sale of the tobacco, assuming that GST were applicable to the sale;
 (g) in the case of buying or selling:
 (i) a law of a State or Territory that applies to the buying or selling of the tobacco makes it unlawful to buy or sell tobacco in certain circumstances; and
 (ii) the buying or selling happens in such circumstances;
 (h) the person has not provided any of the following:
 (i) a *tax invoice indicating how the person obtained the tobacco;
 (ii) a bill of lading indicating how the person obtained the tobacco;
 (iii) a customs declaration indicating how the person obtained the tobacco;
 (i) the person:
 (i) has stated that the possession, selling or buying was engaged in on behalf of or at the request of another person; and
 (ii) has not provided information enabling the other person to be identified and located;
 (j) in the case of selling:
 (i) the *GST law requires the person to give the buyer of the tobacco a tax invoice in respect of the sale; and
 (ii) the person fails to meet that requirement;
 (k) the tobacco is tobacco leaf that:
 (i) has not been subjected to any process; or
 (ii) has been subjected only to the process of curing the leaf as stripped from the plant.
 (2) To avoid doubt, subsection (1) does not apply for the purposes of subsections 308‑10(10), 308‑15(10), 308‑20(10), 308‑25(10), 308‑30(10), 308‑35(10), 308‑40(10), 308‑45(10) and 308‑50(10).

Subdivision 308‑B—Fault‑based offences of possession, production and manufacture

Guide to Subdivision 308‑B

308‑105  What this Subdivision is about

      This Subdivision sets out offences for the possession, manufacturing or production of tobacco of various quantities where:
             (a) the tobacco is excisable goods, tobacco seed or tobacco plant, or tobacco leaf that has not been subjected to any relevant process; and
             (b) if excise duty is payable on the tobacco, the full amount of that excise duty has not been paid.
      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
308‑110 Possession of