21Amount of duty to determine the amount of a penalty

21 Amount of duty to determine the amount of a penalty

(1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.

Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.

(2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula: Start formula open bracket Weight minus 2 close bracket times Rate end formula where:

rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.

(3) If: (a) the tobacco leaf was not seized; and (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale; the amount of duty is worked out using the formula: Start formula Weight times Rate end formula where:

rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight means 100 kilograms.

(4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula: Start formula Weight times Rate end formula where:

rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight means the weight of the tobacco leaf, in kilograms.

(5) If: (a) the tobacco leaf was not seized; and (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form; the amount of duty is worked out using the formula: Start formula Weight times Rate end formula where:

rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.