Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_44
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 44
Character Range: 46006–47799

44  Permission to move tobacco leaf

 (1) The Collector may give written permission to a person specified in the permission to move tobacco leaf from a place specified in the permission to another place so specified.

 (2) It is a requirement of the permission that a tobacco bale label must be affixed to the tobacco leaf at all times when the tobacco leaf is not at premises specified in a manufacturer licence, producer licence or dealer licence, unless the Collector has given additional written permission that it need not have a tobacco bale label.

 (3) Permission under subsection (1) or (2) may be given subject to the condition that the person to whom the permission is given complies with such requirements as are specified in the permission, being requirements that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.

 (4) A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a requirement under subsection (2) or specified in the permission under subsection (3).

Penalty: 2 years imprisonment or the greater of:
 (a) 500 penalty units; and
 (b) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

 (5) A person must not fail to comply with a requirement under subsection (2) or specified in the permission under subsection (3).

Penalty: 100 penalty units.

 (6) Strict liability applies to subsection (5).