Customs Point-in-Time Service Updates

Thursday 13 September 2018 @ 3.47 p.m.

The Customs Point-in-Time Service has been updated to include the Customs Amendment (Illicit Tobacco Offences) Act 2018 (Cth) (Act 89 of 2018).

Act 89 of 2018

The Customs Amendment (Illicit Tobacco Offences) Act 2018 (the Act), together with the Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018, provides for a new framework for strengthening illicit tobacco offences by resolving existing obstacles to successful prosecution.

The Customs Amendment (Illicit Tobacco Offences) Act 2018 amends the Customs Act 1901 (the Customs Act) to:

  • create two new offences in respect of imported illicit tobacco based on recklessness; and
  • allow officers of Customs to investigate certain new illicit tobacco offences that are proposed to be contained in the Taxation Administration Act 1953 (the TAA).

The amendments made this Act have been updated in the Point-in-Time Customs Service current to 12 September 2018. (NB: subscription required).

If you are not already a subscriber to this or other Point-in-Time Services then please contact us to find out more or to take a free trial