Document ID: chunk:federal_register_of_legislation:C2024C00486:section:107
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 107
Character Range: 190341–190943

107  Power to purchase samples
 (1) Any officer may purchase samples of excisable goods from any person being the owner or in possession of excisable goods; and no person being the owner of or in possession of any excisable goods shall refuse to deliver to an officer samples of such excisable goods on tender of a reasonable price for such samples.
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
 (2) For the purposes of subsection (1), treat all tobacco as excisable goods.

Division 1A—Search and seizure

Subdivision A—Preliminary