Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 1/31)
Character Range: 1423631–1426680

Schedule 1—Collection and recovery of income tax and other liabilities

Chapter 4—Generic assessment, collection and recovery rules

Part 4‑30—Offences and prosecutions

Division 308—Offences relating to tobacco

Table of Subdivisions
 Guide to Division 308
308‑A Reasonable suspicion offences relating to tobacco
308‑B Fault‑based offences of possession, production and manufacture
308‑C Offences relating to equipment relating to the manufacture or production of tobacco
308‑E Other provisions

Guide to Division 308

308‑1  What this Division is about
      This Division sets out offences and related provisions relating to tobacco.

Subdivision 308‑A—Reasonable suspicion offences relating to tobacco

Guide to Subdivision 308‑A

308‑5  What this Subdivision is about

      This Subdivision sets out offences for the possession, sale or buying of tobacco of various quantities where it is reasonable to suspect that none of the following circumstances exist:
             (a) excise duty has been paid on the tobacco;
             (b) customs duty has been paid on the tobacco;
             (c) excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;
             (d) customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth.
      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
308‑10 Possession of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑15 Possession of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑20 Possession of tobacco (5 kg or above)—reasonable suspicion offence
308‑25 Sale of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑30 Sale of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑35 Sale of tobacco (5 kg or above)—reasonable suspicion offence
308‑40 Buying of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑45 Buying of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑50 Buying of tobacco (5 kg or above)—reasonable suspicion offence
308‑55 Matters taken to satisfy "reasonable to suspect" requirement

308‑10  Possession of tobacco (500 kilograms or above)—reasonable suspicion offence
 (1) A person commits an offence if:
 (a) the person possesses a thing; and
 (b) the thing is tobacco (other than tobacco seed or tobacco plant); and
 (c) the place in which the person possesses the tobacco is in Australia but not in an external Territory; and
 (d) it is reasonable to suspect that none 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; and
 (e) the weight of the tobacco is 500 kilograms