Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 1/8)
Character Range: 1400406–1403662

Schedule 1—Collection and recovery of income tax and other liabilities
Chapter 4—Generic assessment, collection and recovery rules
Part 4‑30—Offences and prosecutions
Division 308—Offences relating to tobacco
Guide to Division 308
308‑1 What this Division is about
Subdivision 308‑A—Reasonable suspicion offences relating to tobacco
Guide to Subdivision 308‑A
308‑5 What this Subdivision is about
308‑10 Possession of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑15 Possession of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑20 Possession of tobacco (5 kg or above)—reasonable suspicion offence
308‑25 Sale of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑30 Sale of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑35 Sale of tobacco (5 kg or above)—reasonable suspicion offence
308‑40 Buying of tobacco (500 kilograms or above)—reasonable suspicion offence
308‑45 Buying of tobacco (100 kilograms or above)—reasonable suspicion offence
308‑50 Buying of tobacco (5 kg or above)—reasonable suspicion offence
308‑55 Matters taken to satisfy "reasonable to suspect" requirement
Subdivision 308‑B—Fault‑based offences of possession, production and manufacture
Guide to Subdivision 308‑B
308‑105 What this Subdivision is about
308‑110 Possession of tobacco (500 kg or above)—fault‑based offence
308‑115 Possession of tobacco (100 kg or above)—fault‑based offence
308‑120 Possession of tobacco (5 kg or above)—fault‑based offence
308‑125 Manufacture or production of tobacco (500 kg or 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
Subdivision 308‑C—Offences relating to equipment relating to the manufacture or production of tobacco
Guide to Subdivision 308‑C
308‑200 What this Subdivision is about
308‑205 Possession of equipment for use in illegal manufacture or production of tobacco
308‑210 Possession of equipment designed or adapted to manufacture or produce tobacco
Subdivision 308‑E—Other provisions
Guide to Subdivision 308‑E
308‑500 What this Subdivision is about
308‑505 Things treated as tobacco
308‑510 Matters treated as possession
308‑515 Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences
308‑520 Section 8ZD does not apply to this Division
Part 4‑50—Release from particular liabilities
Division 340—Commissioner's power in cases of hardship
Guide to Division 340
340‑1 What this Division is about
Operative provisions
340‑5 Release from particular liabilities in cases of serious hardship
340‑10 Liabilities to which this section applies
340‑15 Commissioner may take action to give effect to a release decision
340‑20 Extinguishing your liability to pay a fringe benefits tax instalment if you are released
340‑25 Extinguishing your liability to pay a PAYG instalment if you are released
Division 342—Commissioner's power relating to proceeds of crime proceedings
Guide to Division 342
342‑1 What this Division is about
Subdivision 342‑A—Power to waive right to payment of tax‑related liabilities
342‑5 Object of this Subdivision
342‑10 Power to waive right