Document ID: chunk:federal_register_of_legislation:C2018A00082:clause:1_6:p19
Version: federal_register_of_legislation:C2018A00082
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 19/30)
Character Range: 51637–54320

above)—fault‑based offence
308‑130 Manufacture or production of tobacco (100 kg or above)—fault‑based offence
308‑135 Manufacture or production of tobacco (5 kg or above)—fault‑based offence

308‑110  Possession of tobacco (500 kg or above)—fault‑based offence
 (1) A person commits an offence if:
 (a) the person possesses a thing; and
 (b) the thing is tobacco; and
 (c) the place in which the person possesses the tobacco is in Australia but not in an external Territory; and
 (d) the tobacco is:
 (i) *excisable goods; or
 (ii) tobacco seed or tobacco plant; or
 (iii) tobacco leaf that has not been subjected to any process, or has been subjected only to the process of curing the leaf as stripped from the plant; and
 (e) in a case where the tobacco is excisable goods:
 (i) *excise duty is payable on the tobacco; and
 (ii) the full amount of excise duty has not been paid on the tobacco; and
 (f) the weight of the tobacco is 500 kilograms or above.
Penalty: 10 years imprisonment or the greater of the following, or both 10 years imprisonment and the greater of the following:
 (a) 1,500 penalty units;
 (b) the amount mentioned in subsection (2) multiplied by 5.
 (2) For the purposes of the penalty in subsection (1), the amount is:
 (a) for tobacco (other than tobacco plant or tobacco leaf)—the amount of excise duty that would be payable assuming that the tobacco were *excisable goods and entered for home consumption on the day mentioned in subsection (3); or
 (b) for tobacco plant or tobacco leaf, if regulations have been made for the purposes of this paragraph—the amount of excise duty that would be payable, as worked out under the regulations, assuming that:
 (i) for tobacco plant—the weight of the tobacco were equal to the potential weight of tobacco that could be produced from the plant if it were fully grown and it had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or
 (ii) for tobacco leaf—the tobacco had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or
 (c) for tobacco plant or tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.
 (3) For the purposes of subsection (2), the day is:
 (a) if the Court knows the day, or days, on which the offence was committed—that day, or 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)(f).
 (6) Subsection (1) does not apply if the tobacco is kept or stored at premises specified in: