Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p15
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 15/31)
Character Range: 1457656–1460245

the meaning of that Act), that relates to tobacco.
Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).
 (8) 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.
Note: A defendant bears an evidential burden in relation to the matter in subsection (8) (see subsection 13.3(3) of the Criminal Code).
 (9) 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.
Note: A defendant bears an evidential burden in relation to the matter in subsection (9) (see subsection 13.3(3) of the Criminal Code).
 (10) 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.
Note: A defendant bears an evidential burden in relation to the matter in subsection (10) (see subsection 13.3(3) of the Criminal Code).

308‑50  Buying of tobacco (5 kg or above)—reasonable suspicion offence
 (1) A person commits an offence if:
 (a) the person buys a thing; and
 (b) the thing is tobacco (other than tobacco seed or tobacco plant); and
 (c) 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 5 kilograms or above.
Penalty: The