126FOther circumstances under which refunds are made—tobacco products not in plain packaging

#### 126F Other circumstances under which refunds are made—tobacco products not in plain packaging (1) For subsection 163(1) of the Act, a prescribed circumstance for a refund is that: (a) the goods on which duty has been paid are tobacco or tobacco products; and (b) the goods have been destroyed; and (c) the quantity of goods destroyed is at least: (i) if the goods are solely cigarettes—100,000 cigarettes; or (ii) in any other case—100 kg of goods; and (d) the goods or the retail packaging of the goods did not meet a tobacco product requirement. (2) In this regulation: > retail packaging has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011. > tobacco product requirement has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011.