Text of bill | Explanatory memoranda | Second reading speeches | Proposed amendments | Schedules of amendments | Bills Digest

Bills of previous Parliaments

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Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018

Originating house
House of Representatives


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.

Progress of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 15/02/18  
Second reading moved 15/02/18  
Second reading debate 28/02/18  
Second reading agreed to 28/02/18  
Third reading agreed to 28/02/18  
Introduced and read a first time 19/03/18  
Second reading moved 19/03/18  
Second reading debate 16/08/18  
Second reading agreed to 16/08/18  
Third reading agreed to 16/08/18  
Finally passed both Houses 16/08/18  
Assent 24/08/18 Act no: 82 - Year: 2018

Text of bill

  • First reading

  • As passed by both Houses


Explanatory memoranda

  • Explanatory memorandum


Second reading speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest

  • Considered by scrutiny committee (21/03/2018): Senate Standing Committee for the Scrutiny of Bills; Scrutiny Digest 5 of 2018
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)