Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p30
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 30/31)
Character Range: 1494069–1496725

as not payable for the purpose of the reasonable suspicion offences
308‑520 Section 8ZD does not apply to this Division

308‑505  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.

308‑510  Matters treated as possession
 (1) For the purposes of this Division, treat a person as possessing a thing if the person:
 (a) receives or obtains possession of the thing; or
 (b) has control over the disposition of the thing (whether or not the thing is in the custody of the person); or
 (c) has joint possession of the thing with one or more other persons.
 (2) To avoid doubt, subsection (1) does not limit, for the purposes of this Division, when a person possesses a thing.
 (3) For the purposes of this Division, a person may possess tobacco plant even if the plant is in the ground.

308‑515  Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences
 (1) For the purposes of Subdivision 308‑A, treat *excise duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
 (a) a "free" rate of *excise duty applies on the tobacco; or
 (b) there is a remission of all of the excise duty payable on the tobacco.
 (2) For the purposes of Subdivision 308‑A, treat *customs duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
 (a) a "free" rate of *customs duty applies on the tobacco; or
 (b) there is a remission of all of the customs duty payable on the tobacco.
 (3) To avoid doubt, subsections (1) and (2) do not limit, for the purposes of Subdivision 308‑A, when *excise duty or *customs duty is not payable on tobacco because of an exemption under a law of the Commonwealth.

308‑520  Section 8ZD does not apply to this Division
  Section 8ZD does not apply for the purposes of 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
      The Commissioner may release you from a particular liability that you have incurred if you are an individual, or a trustee of the estate of a deceased person, and satisfying the liability would cause serious hardship.

Table of sections

Operative provisions
340‑5 Release from particular liabilities in cases of serious hardship
340‑10