Document ID: chunk:federal_register_of_legislation:C2018A00082:clause:1_107aaa
Version: federal_register_of_legislation:C2018A00082
Segment Type: clause
Provision Reference: sch 1 cl 107AAA
Character Range: 80243–80889

107AAA  Extension of Division to civil penalty for possession of tobacco without relevant documentation etc.
 (1) For the purposes of this Division:
 (a) treat a civil penalty under subsection 295‑75(1) in Schedule 1 to the Taxation Administration Act 1953 as an offence against this Act; and
 (b) treat a contravention of that subsection as the commission of an offence against this Act; and
 (c) treat the commencement of proceedings against a person for a contravention of that subsection as the charging of that person with an offence against this Act.
 (2) To avoid doubt, subsection (1) has effect for the purposes of subsection 107FF(9).