Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 13/16)
Character Range: 1390271–1392970

(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.
 (9) 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.
 (10) If person wishes to rely on subsection (5), (6), (7), (8) or (9) in civil penalty proceedings, the person bears an *evidential burden in relation to that matter.

295‑80  Things treated as tobacco
 (1) For the purposes of this Division, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
 (2) To avoid doubt, for the purposes of this Division:
 (a) treat tobacco seed, tobacco plant (whether or not in the ground) and tobacco leaf as tobacco; and
 (b) treat cigars, cigarettes and snuff as tobacco.

Division 298—Machinery provisions for penalties

Subdivision 298‑A—Administrative penalties

Table of sections
298‑5 Scope of Subdivision
298‑10 Notification of liability
298‑15 Due date for penalty
298‑20 Remission of penalty
298‑25 General interest charge on unpaid penalty
298‑30 Assessment of penalties under Division 284 or section 288‑115

298‑5  Scope of Subdivision
  This Subdivision applies if:
 (a) an administrative penalty is imposed on an entity by another Division in this Part; or
 (b) a penalty is imposed on an entity by Subdivision 162‑D of the *GST Act; or
 (c) an administrative penalty is imposed on an entity by a provision of Subdivision 12‑H, 14‑D or 14‑E, Division 16 or section 384‑17, 420‑5, 426‑120 or 426‑195 in this Schedule; or
 (d) an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993.

298‑10  Notification of liability
  The Commissioner must give written notice to the entity of the entity's liability to pay the penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty.
Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

298‑15  Due date for penalty
  The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days