TOBACCO PRODUCTS CONTROL ACT 2006 - SECT 105

TOBACCO PRODUCTS CONTROL ACT 2006 - SECT 105

105 .         Licence holders not to possess certain tobacco products

                The holder of a licence must not, without reasonable excuse, be in possession or control of any tobacco products that the licence holder knows or ought reasonably to know —

            (a)         are prohibited goods as defined in the Customs Act 1901 of the Commonwealth; or

            (b)         are excisable goods as defined in the Excise Act 1901 of the Commonwealth upon which excise duty has not been paid.

        Penalty: see section 115.