Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Any officer may purchase samples of excisable goods from any person being the owner or in possession of excisable goods; and no person being the owner of or in possession of any excisable goods shall refuse to deliver to an officer samples of such excisable goods on tender of a reasonable price for such samples.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) For the purposes of subsection (1), treat all tobacco as excisable goods.