Commonwealth Consolidated Acts

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EXCISE ACT 1901 - SECT 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).

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