Summary
Amends the:
Taxation Administration Act 1953
to: establish a tobacco offence regime for illicit tobacco that has been domestically manufactured or produced or for which the origin of production or manufacturing is unknown or uncertain; create new offences for possession of equipment for producing or manufacturing illicit tobacco; and adjust penalties for existing offences;
Excise Act 1901
to: allow for a person who possesses illicit tobacco to be issued with an infringement notice instead of being prosecuted for the offence in certain circumstances; clarify that illicit tobacco for which the origin of production or manufacturing is unknown or uncertain can be seized and forfeited; and define tobacco to align the meaning for excise and excise-equivalent customs duty purposes; and
Income Tax Assessment Act 1997
and
Excise Act 1901
to make consequential amendments.