Document ID: chunk:federal_register_of_legislation:C2018A00082:clause:1_4:p1
Version: federal_register_of_legislation:C2018A00082
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 1/2)
Character Range: 2859–5637

4  After Division 290 in Schedule 1
Insert:

Division 295—Miscellaneous civil penalties

Table of Subdivisions
295‑B Civil penalty for possession of tobacco without relevant documentation

Subdivision 295‑B—Civil penalty for possession of tobacco without relevant documentation

Guide to Subdivision 295‑B

295‑70  What this Subdivision is about

      A person is liable to a civil penalty if the person possesses 2 kilograms or more of tobacco and the person:
             (a) does not provide certain documents (such as a tax invoice) indicating how the person obtained the tobacco; or
             (b) has stated that the possession was engaged in on behalf of or at the request of another person, but does not provide information enabling the other person to be identified and located.
      However, the person will not be liable to the civil penalty in certain circumstances, such as where:
             (a) the person is an individual, and possesses the tobacco for his or her personal use; or
             (b) the person has reasonable grounds to suspect that excise duty or customs duty has been paid on the tobacco, or excise duty and customs duty is not payable on the tobacco.

Table of sections
295‑75 Possession of tobacco without relevant documentation etc.
295‑80 Things treated as tobacco

295‑75  Possession of tobacco without relevant documentation etc.
 (1) A person contravenes this subsection if:
 (a) the person possesses a thing; and
 (b) the thing is tobacco; and
 (c) the place in which the person possesses the tobacco is in Australia but not in an external Territory; and
 (d) the condition in subsection (2) is satisfied; and
 (e) the weight of the tobacco equals or exceeds 2 kilograms.
 (2) For the purposes of paragraph (1)(d), the condition in this subsection is satisfied if:
 (a) 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; or
 (b) the person:
 (i) has stated that the possession 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.
 (3) A person is liable to a civil penalty if the person contravenes subsection (1).
Penalty: 100 penalty units.
 (4) Section 308‑510 applies to this section in the same way that it applies to Division 308.
 (5) Subsection (1) does not apply if:
 (a) the 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