sec.161Supply or possession of illicit tobacco as part of business activities

sec.161 Supply or possession of illicit tobacco as part of business activities

A person must not, as part of a business activity, supply illicit tobacco. Maximum penalty—2,000 penalty units or 2 years imprisonment, or both. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken to have committed an offence against section 230A (1) . A person must not, as part of a business activity, store or otherwise be in possession of illicit tobacco at— the premises where the business activity is conducted; or another premises, including, for example, a storage shed or vehicle, connected with the premises where the business activity is conducted. Maximum penalty—1,000 penalty units or 1 year’s imprisonment, or both. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken to have committed an offence against section 230A (1) . Subsections (1) and (2) do not apply to an act of the person that is done as an employee, or otherwise acting on behalf, of another person. It is a defence to a charge under subsection (2) for the person to prove that the illicit tobacco is for personal use by the person or an employee of the person. Subsection (4) does not apply if the quantity of illicit tobacco is a commercial quantity. In this section— commercial quantity , for illicit tobacco, means more than the quantity prescribed by regulation for this definition. s 161 ins 2023 No. 16 s 50 sub 2024 No. 51 s 17 (sec.161-ssec.1) A person must not, as part of a business activity, supply illicit tobacco. Maximum penalty—2,000 penalty units or 2 years imprisonment, or both. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken to have committed an offence against section 230A (1) . (sec.161-ssec.2) A person must not, as part of a business activity, store or otherwise be in possession of illicit tobacco at— the premises where the business activity is conducted; or another premises, including, for example, a storage shed or vehicle, connected with the premises where the business activity is conducted. Maximum penalty—1,000 penalty units or 1 year’s imprisonment, or both. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken to have committed an offence against section 230A (1) . (sec.161-ssec.3) Subsections (1) and (2) do not apply to an act of the person that is done as an employee, or otherwise acting on behalf, of another person. (sec.161-ssec.4) It is a defence to a charge under subsection (2) for the person to prove that the illicit tobacco is for personal use by the person or an employee of the person. (sec.161-ssec.5) Subsection (4) does not apply if the quantity of illicit tobacco is a commercial quantity. (sec.161-ssec.6) In this section— commercial quantity , for illicit tobacco, means more than the quantity prescribed by regulation for this definition.