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.