Excise Point-in-Time Service Updates

Thursday 13 September 2018 @ 3.52 p.m.

The Excise Point-in-Time Service has been updated to include the Legislation Amendment (Sunsetting Review and Other Measures) Act 2018 (Cth) (Act 78 of 2018) and the Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018 (Cth) (Act 82 of 2018).

Act 78 of 2018

This Act makes amendments to various Acts, including the Legislation Act 2003 and the Acts Interpretation Act 1901, to implement those recommendations of the Report on the Operation of the Sunsetting Provisions in the Legislation Act 2003 that require legislative action.
This Act also makes other minor and technical amendments to the Legislation Act and the Acts Interpretation Act to clarify their operation and resolve inconsistencies between provisions.

Act 82 of 2018

The amendments made by the Act:

  • create a new tobacco offence regime that provides a comprehensive set of offences that can be applied to 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;
  • set penalties at a level to deter illegal activity;
  • confirm 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 so that the amount of duty on dutiable products is determined in a consistent manner.

The amendments made by these Acts have been updated in the Point-in-Time Excise 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