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Illicit tobacco investigations and prosecutions Local government seminar Friday, 16 September 2016
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Illicit tobacco investigations and prosecutionsLocal government seminar
Friday, 16 September 2016
> This seminar will provide an overview of:> the role of local government in
investigating and successfully prosecuting persons who carry on a tobacco retailing business or tobacco wholesaling business involving contraband tobacco products; and
> the role of the Australian Border Force
Welcome
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The legislative framework
Marcus Heath, Senior Associate, Russell Kennedy Lawyers
> The Tobacco Act 1987.> What is illicit tobacco?> What role do EHOs have?> Investigations and prosecutions.
Overview
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> Restrictive legislation.> Reaction to the adverse health effects
of tobacco use.> Protect and promote public health.
Tobacco Act 1987
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> Tobacco Act 1987 – s. 11A> A person
> who carries on a tobacco retailing business or a tobacco wholesaling business
> must not, without reasonable excuse
> have in the person’s possession or under the person’s control,
> any tobacco products that the person knows or ought reasonably to know;
> are smuggled goods or prohibited imports within the meaning of the Customs Act 1901 (Cth);
> OR are excisable goods within the meaning of the Excise Act 1901 (Cth) upon which excise duty has not been paid.
> Penalty: 240 penalty units for an individual ($37,310.40) or 1200 penalty units for a corporation ($186,552)
What is illicit tobacco?
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> Excise as at 1 September 2016 in stick form not exceeding 0.8g tobacco content per stick = $0.61054 per stick; otherwise $763.20 per kilogram of tobacco content.
(Source: Australian Taxation Office <https://www.ato.gov.au/business/excise-and-excise- equivalent-goods/tobacco-excise/excise-rates-for-tobacco>)
> “Tobacco retailing business” and “tobacco wholesaling business” defined in section 3 of the Tobacco Act 1987.
> Note other ancillary offences – such as s. 8 free samples, s. 12 selling tobacco to a person under 18 years, s. 14 selling cigarettes in packs of less than 20.
What is illicit tobacco?
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> Section 3 definition of “inspector” means a person> “who is an environmental health officer
appointed under section 29 of the Public Health and Wellbeing Act 2008”
> Investigate suspected cases of illegal tobacco sales.
> Power to issue infringement notices (s. 38) or bring proceedings for an offence (s. 39).
What role do EHOs have?
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Successful prosecution
9Source: Herald Sun, 21 November
2015
The information contained in this presentation is intended as general commentary and should not be regarded as legal advice. Should you require specific advice on the topics or areas discussed please contact the presenter directly.
Disclaimer
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QUESTIONS
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