Document ID: chunk:federal_register_of_legislation:C2018A00082:clause:1_6:p6
Version: federal_register_of_legislation:C2018A00082
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 6/30)
Character Range: 20205–22852

the earliest of those days; or
 (b) otherwise—the day on which the prosecution for the offence is instituted.
 (4) Absolute liability applies to paragraph (1)(c).
 (5) Absolute liability applies to paragraph (1)(d).
 (6) Absolute liability applies to paragraph (1)(e).
 (7) Subsection (1) does not apply if the tobacco is kept or stored at premises specified in:
 (a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or
 (b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within 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).

308‑25  Sale of tobacco (500 kilograms or above)—reasonable suspicion offence
 (1) A person commits an offence if:
 (a) the person sells a thing; and
 (b) the thing is tobacco (other than tobacco seed or tobacco plant); and
 (c) the tobacco is in Australia but