Combatting Illicit Tobacco Act 2026

No. 82, 2026

An Act to amend the law relating to the proceeds of crime, telecommunications interception, customs, excise and taxation, and for related purposes

Contents

1 Short title 1

2 Commencement 2

3 Schedules 3

Schedule 1—Amendments relating to customs, excise and other taxation legislation 4

Part 1—Amendment of the Customs Act 1901 4

Customs Act 1901 4

Part 2—Amendment of the Excise Act 1901 5

Excise Act 1901 5

Part 3—Amendment of the Taxation Administration Act 1953 and related amendments 13

Taxation Administration Act 1953 13

Taxation Administration Regulations 2017 31

Schedule 2—Amendment of the Telecommunications (Interception and Access) Act 1979 32

Telecommunications (Interception and Access) Act 1979 32

Schedule 3—Amendment of the Proceeds of Crime Act 2002 and related amendments 34

Part 1—Protective order powers 34

Proceeds of Crime Act 2002 34

Part 2—Search warrant framework 37

Division 1—Search warrants for persons 37

International Criminal Court Act 2002 37

International War Crimes Tribunals Act 1995 37

Mutual Assistance in Criminal Matters Act 1987 37

Proceeds of Crime Act 2002 38

Division 2—Electronic devices and data 49

Proceeds of Crime Act 2002 49

Part 3—Examination orders 67

Proceeds of Crime Act 2002 67

Part 4—Information disclosure 71

Proceeds of Crime Act 2002 71

Part 5—Equitable sharing 73

Proceeds of Crime Act 2002 73

Part 6—Preliminary unexplained wealth orders 76

Proceeds of Crime Act 2002 76

Part 7—Uniform service provisions 80

Proceeds of Crime Act 2002 80

An Act to amend the law relating to the proceeds of crime, telecommunications interception, customs, excise and taxation, and for related purposes

[Assented to 26 August 2026]

The Parliament of Australia enacts:

1 Short title

This Act is the Combatting Illicit Tobacco Act 2026.

2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information	Commencement information	Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	26 August 2026
2. Schedules 1 and 2	The day after this Act receives the Royal Assent.	27 August 2026
3. Schedule 3, Parts 1 to 4	The day after this Act receives the Royal Assent.	27 August 2026
4. Schedule 3, Part 5	A single day to be fixed by Proclamation. However, if the provisions do not commence within the period of 12 months beginning on the day this Act receives the Royal Assent, they commence on the day after the end of that period.
5. Schedule 3, Part 6	The day after this Act receives the Royal Assent.	27 August 2026
6. Schedule 3, Part 7	The 28th day after this Act receives the Royal Assent.	23 September 2026

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Note: The provisions of the Taxation Administration Regulations 2017 amended or inserted by this Act, and any other provisions of that instrument, may be amended or repealed by regulations made under section 18 of the Taxation Administration Act 1953 (see subsection 13(5) of the Legislation Act 2003).

Amendments relating to customs, excise and other taxation legislation

Customs Act 1901

1 Subsection 233BABAD(4)

Omit “10 years”, substitute “15 years”.

2 Subsection 233BABAD(4A)

Omit “5 years”, substitute “10 years”.

3 Paragraph 233BABAD(5)(a)

Omit “5 times”, substitute “30 times”.

4 Paragraph 233BABAD(5)(b)

Omit “1,000 penalty units”, substitute “12,000 penalty units”.

5 Paragraph 233BABAD(5A)(a)

Omit “3 times”, substitute “20 times”.

6 Paragraph 233BABAD(5A)(b)

Omit “500 penalty units”, substitute “8,000 penalty units”.

Excise Act 1901

7 Subsection 4(1)

Insert:

aggravated offence has the meaning given by subsection 25(4) and section 117C.

8 Subsection 25(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

in the case of an aggravated offence (see subsection (4))—7 years imprisonment or the greater of:

5,000 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or

in any other case—2 years imprisonment or the greater of:

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

9 Subsection 25(2) (penalty)

Repeal the penalty, substitute:

Penalty:

in the case of an aggravated offence (see subsection (4))—500 penalty units; or

in any other case—100 penalty units.

10 At the end of section 25

Add:

Aggravated offence for tobacco

(4) An offence against subsection (1) or (2) (the underlying offence) is an aggravated offence if the underlying offence relates to excisable goods that are tobacco.

If the prosecution intends to prove an aggravated offence mentioned in subsection (4), the charge must allege the relevant aggravated offence.

For the purposes of an aggravated offence against subsection (2), strict liability applies to the physical element of circumstance, that the excisable goods are tobacco.

11 Subsection 28(1) (paragraph (a) of the penalty)

Omit “2 years imprisonment or 500 penalty units”, substitute “7 years imprisonment or 5,000 penalty units”.

12 Subsection 28(1) (paragraph (b) of the penalty)

Omit “2 years”, substitute “7 years”.

13 Subsection 28(1) (subparagraph (b)(i) of the penalty)

Repeal the subparagraph, substitute:

5,000 penalty units; and

14 Subsection 28(2) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

15 Subsection 29(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty: 7 years imprisonment or 5,000 penalty units.

16 Subsection 29(2) (penalty)

Repeal the penalty, substitute:

Penalty: 500 penalty units.

17 Subsection 30(1) (paragraph (a) of the penalty)

Omit “2 years imprisonment or 500 penalty units”, substitute “7 years imprisonment or 5,000 penalty units”.

18 Subsection 30(1) (paragraph (b) of the penalty)

Omit “2 years”, substitute “7 years”.

19 Subsection 30(1) (subparagraph (b)(i) of the penalty)

Repeal the subparagraph, substitute:

5,000 penalty units; and

20 Subsection 30(2) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

21 Subsection 31(1) (paragraph (a) of the penalty)

Omit “2 years imprisonment or 500 penalty units”, substitute “7 years imprisonment or 5,000 penalty units”.

22 Subsection 31(1) (paragraph (b) of the penalty)

Omit “2 years”, substitute “7 years”.

23 Subsection 31(1) (subparagraph (b)(i) of the penalty)

Repeal the subparagraph, substitute:

5,000 penalty units; and

24 Subsection 31(2) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

25 Subsection 33(1) (paragraph (a) of the penalty)

Omit “2 years imprisonment or 500 penalty units”, substitute “7 years imprisonment or 5,000 penalty units”.

26 Subsection 33(1) (paragraph (b) of the penalty)

Omit “2 years”, substitute “7 years”.

27 Subsection 33(1) (subparagraph (b)(i) of the penalty)

Repeal the subparagraph, substitute:

5,000 penalty units; and

28 Subsection 33(2) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

29 Subsection 34(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty: 7 years imprisonment or 5,000 penalty units.

30 Subsection 34(2) (penalty)

Repeal the penalty, substitute:

Penalty: 500 penalty units.

31 Subsection 35(1) (paragraph (a) of the penalty)

Omit “2 years imprisonment or 500 penalty units”, substitute “7 years imprisonment or 5,000 penalty units”.

32 Subsection 35(1) (paragraph (b) of the penalty)

Omit “2 years”, substitute “7 years”.

33 Subsection 35(1) (subparagraph (b)(i) of the penalty)

Repeal the subparagraph, substitute:

5,000 penalty units; and

34 Subsection 35(2) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

35 Subsection 36(1) (penalty)

Repeal the penalty, substitute:

Penalty: 7 years imprisonment or 5,000 penalty units.

36 Subsection 36(2) (penalty)

Repeal the penalty, substitute:

Penalty: 500 penalty units.

37 Subsection 117(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

in the case of an aggravated offence (see section 117C)—7 years imprisonment or the greater of:

5,000 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or

in any other case—2 years imprisonment or the greater of:

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

38 Subsection 117(2) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

in the case of an aggravated offence (see section 117C)—500 penalty units; or

in any other case—100 penalty units.

39 Subsection 117A(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

in the case of an aggravated offence (see section 117C)—7 years imprisonment or the greater of:

5,000 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or

in any other case—2 years imprisonment or the greater of:

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

40 Subsection 117A(2) (penalty)

Repeal the penalty, substitute:

Penalty:

in the case of an aggravated offence (see section 117C)—500 penalty units; or

in any other case—100 penalty units.

41 Subsection 117B(1) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

in the case of an aggravated offence (see section 117C)—7 years imprisonment or the greater of:

5,000 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or

in any other case—2 years imprisonment or the greater of:

500 penalty units; and

5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

42 Subsection 117B(2) (penalty)

Repeal the penalty (not including the note), substitute:

Penalty:

in the case of an aggravated offence (see section 117C)—500 penalty units; or

in any other case—100 penalty units.

43 After section 117BA

Insert:

117C Aggravated offence—tobacco 1

(1) An offence against subsection 117(1), 117(2), 117A(1), 117A(2), 117B(1) or 117B(2) (the underlying offence) is an aggravated offence if the underlying offence relates to excisable goods that are tobacco.

If the prosecution intends to prove an aggravated offence mentioned in subsection (1), the charge must allege the relevant aggravated offence.

For the purposes of an aggravated offence against subsection 117(2), 117A(2) or 117B(2), strict liability applies to the physical element of circumstance, that the excisable goods are tobacco.

44 Subsection 117D(1) (paragraph (a) of the penalty)

Omit “2 years imprisonment or 500 penalty units”, substitute “7 years imprisonment or 5,000 penalty units”.

45 Subsection 117D(1) (paragraph (b) of the penalty)

Omit “2 years”, substitute “7 years”.

46 Subsection 117D(1) (subparagraph (b)(a) of the penalty)

Repeal the subparagraph, substitute:

5,000 penalty units; and

47 Subsection 117D(2) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

48 Subsection 117I(1) (penalty)

Omit “500 penalty units”, substitute “2,000 penalty units”.

49 Subsection 117I(2) (penalty)

Omit “500 penalty units”, substitute “2,000 penalty units”.

50 Subsection 117I(3) (penalty)

Omit “100 penalty units”, substitute “500 penalty units”.

51 Subsection 129A(1)

After “117(2)”, insert “, 117A(2)”.

52 Section 129B

After “117(2)”, insert “, 117A(2)”.

53 Paragraph 129C(1)(d)

Omit “20 penalty units”, substitute “60 penalty units”.

Taxation Administration Act 1953

54 Subsection 295-75(3) in Schedule 1 (penalty)

Omit “100 penalty units”, substitute “2,000 penalty units”.

55 Section 308-5 in Schedule 1 (paragraph beginning “This Subdivision sets out offences”)

After “sale”, insert “, supply”.

56 Subsection 308-10(1) in Schedule 1 (penalty)

Omit “5 years” (wherever occurring), substitute “10 years”.

57 Subsection 308-10(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

8,000 penalty units;

58 Subsection 308-15(1) in Schedule 1 (penalty)

Omit “2 years” (wherever occurring), substitute “5 years”.

59 Subsection 308-15(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

6,000 penalty units;

60 After section 308-15 in Schedule 1

Insert:

308-18 Possession of tobacco (10 kilograms or above)—reasonable suspicion offence 1

A person commits an offence if:

the person possesses a thing; and

the thing is tobacco (other than tobacco seed or tobacco plant); and

the place in which the person possesses the tobacco is in Australia but not in an external Territory; and

it is reasonable to suspect that none of the following circumstances exist:

*excise duty has been paid on the tobacco;

*customs duty has been paid on the tobacco;

iii

excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;

customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; and

the weight of the tobacco is 10 kilograms or above.

Penalty: 3 years imprisonment or the greater of the following, or both 3 years imprisonment and the greater of the following:

4,000 penalty units;

the amount mentioned in subsection (2) multiplied by 5.

For the purposes of the penalty in subsection (1), the amount is:

for tobacco (other than tobacco leaf)—the amount of excise duty that would be payable assuming that the tobacco were *excisable goods and entered for home consumption on the day mentioned in subsection (3); or

for tobacco leaf, if regulations have been made for the purposes of this paragraph—the amount of excise duty that would be payable, as worked out under the regulations, assuming that the tobacco had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or

for tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.

For the purposes of subsection (2), the day is:

if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or

otherwise—the day on which the prosecution for the offence is instituted.

Absolute liability applies to paragraph (1)(c).

Absolute liability applies to paragraph (1)(d).

Absolute liability applies to paragraph (1)(e).

Subsection (1) does not apply if the tobacco is kept or stored at premises for which there is in force:

(a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or

(b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.

Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or

(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or

Note: A defendant bears an evidential burden in relation to the matter in subsection (8) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person has permission (within the meaning of the Excise Act 1901):

to possess the tobacco; or

to move the tobacco; or

the tobacco is covered by an authority under section 55 of that Act; or

the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act.

Note: A defendant bears an evidential burden in relation to the matter in subsection (9) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

any of the following circumstances exist:

*excise duty has been paid on the tobacco;

*customs duty has been paid on the tobacco;

iii

excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;

customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; or

the person has reasonable grounds to suspect that any of those circumstances exist.

Note: A defendant bears an evidential burden in relation to the matter in subsection (10) (see subsection 13.3(3) of the Criminal Code).

61 Subsection 308-20(1) in Schedule 1 (penalty)

Omit “The greater of the following”, substitute “2 years imprisonment or the greater of the following, or both 2 years imprisonment and the greater of the following”.

62 Subsection 308-20(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

3,000 penalty units;

63 Section 308-25 in Schedule 1 (heading)

After “Sale”, insert “or supply”.

64 Paragraph 308-25(1)(a) in Schedule 1

After “sells”, insert “or supplies”.

65 Subsection 308-25(1) in Schedule 1 (penalty)

Omit “5 years” (wherever occurring), substitute “10 years”.

66 Subsection 308-25(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

8,000 penalty units;

67 Section 308-30 in Schedule 1 (heading)

After “Sale”, insert “or supply”.

68 Paragraph 308-30(1)(a) in Schedule 1

After “sells”, insert “or supplies”.

69 Subsection 308-30(1) in Schedule 1 (penalty)

Omit “2 years” (wherever occurring), substitute “5 years”.

70 Subsection 308-30(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

6,000 penalty units;

71 After section 308-30 in Schedule 1

Insert:

308-33 Sale or supply of tobacco (10 kilograms or above)—reasonable suspicion offence 1

A person commits an offence if:

the person sells or supplies a thing; and

the thing is tobacco (other than tobacco seed or tobacco plant); and

the tobacco is in Australia but not in an external Territory; and

it is reasonable to suspect that none of the following circumstances exist:

*excise duty has been paid on the tobacco;

*customs duty has been paid on the tobacco;

iii

excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;

customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; and

the weight of the tobacco is 10 kilograms or above.

Penalty: 3 years imprisonment or the greater of the following, or both 3 years imprisonment and the greater of the following:

4,000 penalty units;

the amount mentioned in subsection (2) multiplied by 5.

For the purposes of the penalty in subsection (1), the amount is:

for tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.

For the purposes of subsection (2), the day is:

if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or

otherwise—the day on which the prosecution for the offence is instituted.

Absolute liability applies to paragraph (1)(c).

Absolute liability applies to paragraph (1)(d).

Absolute liability applies to paragraph (1)(e).

Subsection (1) does not apply if the tobacco is kept or stored at premises for which there is in force:

(a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or

(b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.

Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or

(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or

Note: A defendant bears an evidential burden in relation to the matter in subsection (8) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person has permission (within the meaning of the Excise Act 1901):

to possess the tobacco; or

to move the tobacco; or

the tobacco is covered by an authority under section 55 of that Act; or

the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act.

Note: A defendant bears an evidential burden in relation to the matter in subsection (9) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

any of the following circumstances exist:

*excise duty has been paid on the tobacco;

*customs duty has been paid on the tobacco;

iii

excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;

customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; or

the person has reasonable grounds to suspect that any of those circumstances exist.

Note: A defendant bears an evidential burden in relation to the matter in subsection (10) (see subsection 13.3(3) of the Criminal Code).

72 Section 308-35 in Schedule 1 (heading)

After “Sale”, insert “or supply”.

73 Paragraph 308-35(1)(a) in Schedule 1

After “sells”, insert “or supplies”.

74 Subsection 308-35(1) in Schedule 1 (penalty)

Omit “The greater of the following”, substitute “2 years imprisonment or the greater of the following, or both 2 years imprisonment and the greater of the following”.

75 Subsection 308-35(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

3,000 penalty units;

76 Subsection 308-40(1) in Schedule 1 (penalty)

Omit “5 years” (wherever occurring), substitute “10 years”.

77 Subsection 308-40(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

8,000 penalty units;

78 Subsection 308-45(1) in Schedule 1 (penalty)

Omit “2 years” (wherever occurring), substitute “5 years”.

79 Subsection 308-45(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

6,000 penalty units;

80 After section 308-45 in Schedule 1

Insert:

308-48 Buying of tobacco (10 kilograms or above)—reasonable suspicion offence 1

A person commits an offence if:

the person buys a thing; and

the thing is tobacco (other than tobacco seed or tobacco plant); and

the tobacco is in Australia but not in an external Territory; and

it is reasonable to suspect that none of the following circumstances exist:

*excise duty has been paid on the tobacco;

*customs duty has been paid on the tobacco;

iii

excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;

customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; and

the weight of the tobacco is 10 kilograms or above.

Penalty: 3 years imprisonment or the greater of the following, or both 3 years imprisonment and the greater of the following:

4,000 penalty units;

the amount mentioned in subsection (2) multiplied by 5.

For the purposes of the penalty in subsection (1), the amount is:

for tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.

For the purposes of subsection (2), the day is:

if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or

otherwise—the day on which the prosecution for the offence is instituted.

Absolute liability applies to paragraph (1)(c).

Absolute liability applies to paragraph (1)(d).

Absolute liability applies to paragraph (1)(e).

Subsection (1) does not apply if the tobacco is kept or stored at premises for which there is in force:

(a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or

(b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.

Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or

(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or

Note: A defendant bears an evidential burden in relation to the matter in subsection (8) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person has permission (within the meaning of the Excise Act 1901):

to possess the tobacco; or

to move the tobacco; or

the tobacco is covered by an authority under section 55 of that Act; or

the tobacco has been deemed to be entered for home consumption under subsection 61C(2) of that Act.

Note: A defendant bears an evidential burden in relation to the matter in subsection (9) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

any of the following circumstances exist:

*excise duty has been paid on the tobacco;

*customs duty has been paid on the tobacco;

iii

excise duty is not payable on the tobacco because of an exemption under a law of the Commonwealth;

customs duty is not payable on the tobacco because of an exemption under a law of the Commonwealth; or

the person has reasonable grounds to suspect that any of those circumstances exist.

Note: A defendant bears an evidential burden in relation to the matter in subsection (10) (see subsection 13.3(3) of the Criminal Code).

81 Subsection 308-50(1) in Schedule 1 (penalty)

Omit “The greater of the following”, substitute “2 years imprisonment or the greater of the following, or both 2 years imprisonment and the greater of the following”.

82 Subsection 308-50(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

3,000 penalty units;

83 Subsection 308-55(1) in Schedule 1

After “308-15(1)(d),”, insert “308-18(1)(d),”.

84 Subsection 308-55(1) in Schedule 1

After “308-30(1)(d),”, insert “308-33(1)(d),”.

85 Subsection 308-55(1) in Schedule 1

After “308-45(1)(d)”, insert “, 308-48(1)(d)”.

86 Paragraph 308-55(1)(c) in Schedule 1

Omit “buying or selling”, substitute “buying, selling or supplying”.

87 Paragraph 308-55(1)(f) in Schedule 1

Omit “buying or selling”, substitute “buying, selling or supplying”.

88 Subparagraph 308-55(1)(f)(ii) in Schedule 1

After “sale” (wherever occurring), insert “or supply”.

89 Paragraph 308-55(1)(g) in Schedule 1

Omit “buying or selling:”, substitute “buying, selling or supplying:”.

90 Subparagraph 308-55(1)(g)(i) in Schedule 1

Omit “buying or selling”, substitute “buying, selling or supplying”.

91 Subparagraph 308-55(1)(g)(i) in Schedule 1

Omit “buy or sell”, substitute “buy, sell or supply”.

92 Subparagraph 308-55(1)(g)(ii) in Schedule 1

Omit “buying or selling”, substitute “buying, selling or supplying”.

93 Subparagraph 308-55(1)(i)(i) in Schedule 1

After “selling”, insert “, supplying”.

94 Paragraph 308-55(1)(j) in Schedule 1

After “selling”, insert “or supplying”.

95 Subparagraph 308-55(1)(j)(i) in Schedule 1

After “sale”, insert “or supply”.

96 Subsection 308-55(2) in Schedule 1

After “308-15(10),”, insert “308-18(10),”.

97 Subsection 308-55(2) in Schedule 1

After “308-30(10),”, insert “308-33(10),”.

98 Subsection 308-55(2) in Schedule 1

After “308-45(10)”, insert “, 308-48(10)”.

99 Subsection 308-110(1) in Schedule 1 (penalty)

Omit “10 years” (wherever occurring), substitute “15 years”.

100 Subsection 308-110(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

12,000 penalty units;

101 Subsection 308-115(1) in Schedule 1 (penalty)

Omit “5 years” (wherever occurring), substitute “10 years”.

102 Subsection 308-115(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

8,000 penalty units;

103 After section 308-115 in Schedule 1

Insert:

308-118 Possession of tobacco (10 kg or above)—fault-based offence 1

A person commits an offence if:

the person possesses a thing; and

the thing is tobacco; and

the place in which the person possesses the tobacco is in Australia but not in an external Territory; and

the tobacco is:

*excisable goods; or

tobacco seed or tobacco plant; or

iii

tobacco leaf that has not been subjected to any process, or has been subjected only to the process of curing the leaf as stripped from the plant; and

in a case where the tobacco is excisable goods:

*excise duty is payable on the tobacco; and

the full amount of excise duty has not been paid on the tobacco; and

the weight of the tobacco is 10 kilograms or above.

Penalty: 5 years imprisonment or the greater of the following, or both 5 years imprisonment and the greater of the following:

6,000 penalty units;

the amount mentioned in subsection (2) multiplied by 5.

For the purposes of the penalty in subsection (1), the amount is:

for tobacco (other than tobacco plant or tobacco leaf)—the amount of excise duty that would be payable assuming that the tobacco were *excisable goods and entered for home consumption on the day mentioned in subsection (3); or

for tobacco plant or tobacco leaf, if regulations have been made for the purposes of this paragraph—the amount of excise duty that would be payable, as worked out under the regulations, assuming that:

for tobacco plant—the weight of the tobacco were equal to the potential weight of tobacco that could be produced from the plant if it were fully grown and it had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or

for tobacco leaf—the tobacco had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or

for tobacco plant or tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.

For the purposes of subsection (2), the day is:

if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or

otherwise—the day on which the prosecution for the offence is instituted.

Absolute liability applies to paragraph (1)(c).

Absolute liability applies to paragraph (1)(f).

Subsection (1) does not apply if the tobacco is kept or stored at premises for which there is in force:

(a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or

(b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.

Note: A defendant bears an evidential burden in relation to the matter in subsection (6) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or

(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or

Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).

(8) Subsection (1) does not apply if the person has permission (within the meaning of the Excise Act 1901):

to possess the tobacco; or

to move the tobacco; or

to deliver the tobacco for home consumption without entering it for that purpose.

Note: A defendant bears an evidential burden in relation to the matter in subsection (8) (see subsection 13.3(3) of the Criminal Code).

104 Subsection 308-120(1) in Schedule 1 (penalty)

Omit “The greater of the following”, substitute “3 years imprisonment or the greater of the following, or both 3 years imprisonment and the greater of the following”.

105 Subsection 308-120(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

4,000 penalty units;

106 Subsection 308-125(1) in Schedule 1 (penalty)

Omit “10 years” (wherever occurring), substitute “15 years”.

107 Subsection 308-125(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

12,000 penalty units;

108 Subsection 308-130(1) in Schedule 1 (penalty)

Omit “5 years” (wherever occurring), substitute “10 years”.

109 Subsection 308-130(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

8,000 penalty units;

110 After section 308-130 in Schedule 1

Insert:

308-133 Manufacture or production of tobacco (10 kg or above)—fault-based offence 1

A person commits an offence if:

the person manufactures or produces a thing; and

the thing is tobacco; and

the place in which the person manufactures or produces the tobacco is in Australia but not in an external Territory; and

the tobacco is:

*excisable goods; or

tobacco seed or tobacco plant; or

iii

tobacco leaf that has not been subjected to any process, or has been subjected only to the process of curing the leaf as stripped from the plant; and

in a case where the tobacco is excisable goods:

*excise duty is payable on the tobacco; and

the full amount of excise duty has not been paid on the tobacco; and

the weight of the tobacco is 10 kilograms or above.

Penalty: 5 years imprisonment or the greater of the following, or both 5 years imprisonment and the greater of the following:

6,000 penalty units;

the amount mentioned in subsection (2) multiplied by 5.

For the purposes of the penalty in subsection (1), the amount is:

for tobacco leaf—the tobacco had been manufactured into excisable goods and entered for home consumption on the day mentioned in subsection (3); or

for tobacco plant or tobacco leaf, if regulations have not been made for the purposes of paragraph (b)—nil.

For the purposes of subsection (2), the day is:

if the Court knows the day, or days, on which the offence was committed—that day, or the earliest of those days; or

otherwise—the day on which the prosecution for the offence is instituted.

Absolute liability applies to paragraph (1)(c).

Absolute liability applies to paragraph (1)(f).

Subsection (1) does not apply if the tobacco is kept or stored at premises for which there is in force:

(a) a licence (within the meaning of the Excise Act 1901) that relates to tobacco; or

(b) a depot licence (within the meaning of the Customs Act 1901), or a warehouse licence (within the meaning of that Act), that relates to tobacco.

Note: A defendant bears an evidential burden in relation to the matter in subsection (6) (see subsection 13.3(3) of the Criminal Code).

Subsection (1) does not apply if:

(a) the person is specified in a movement permission under section 44 of the Excise Act 1901 in relation to tobacco; or

(b) the person is specified in a permission under section 71E of the Customs Act 1901 in relation to tobacco; or

Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).

111 Subsection 308-135(1) in Schedule 1 (penalty)

Omit “The greater of the following”, substitute “3 years imprisonment or the greater of the following, or both 3 years imprisonment and the greater of the following”.

112 Subsection 308-135(1) in Schedule 1 (paragraph (a) of the penalty)

Repeal the paragraph, substitute:

4,000 penalty units;

113 Subparagraph 308-205(1)(e)(i) in Schedule 1

After “308-130”, insert “, 308-133”.

114 Subsection 308-205(1) in Schedule 1 (penalty)

Omit “12 months or 120 penalty units”, substitute “2 years or 1,000 penalty units”.

115 Subparagraph 308-210(1)(d)(i) in Schedule 1

After “308-130”, insert “, 308-133”.

116 Subsection 308-210(1) in Schedule 1 (penalty)

Omit “12 months or 120 penalty units”, substitute “2 years or 1,000 penalty units”.

Taxation Administration Regulations 2017

117 After paragraph 64A(1)(b)

Insert:

paragraph 308-18(2)(b);

118 After paragraph 64A(1)(e)

Insert:

paragraph 308-33(2)(b);

119 After paragraph 64A(1)(h)

Insert:

paragraph 308-48(2)(b);

120 After paragraph 64A(1)(k)

Insert:

paragraph 308-118(2)(b);

121 After paragraph 64A(1)(n)

Insert:

paragraph 308-133(2)(b);

Amendment of the Telecommunications (Interception and Access) Act 1979

Telecommunications (Interception and Access) Act 1979

1 After subsection 5D(5A)

Insert:

Tobacco offences

(5AA) An offence is also a serious offence if it is an offence against any of the following provisions of the Customs Act 1901:

(5AB) An offence is also a serious offence if it is an offence against any of the following provisions of Schedule 1 to the Taxation Administration Act 1953:

(5AC) An offence is also a serious offence if it is:

Note: For the definition of aggravated offence, see subsections 25(4) and 117C(1) of the Excise Act 1901.

subsection 233BABAD(1);

subsection 233BABAD(2);

subsection 233BABAD(2A);

subsection 233BABAD(2B).

section 308-10;

section 308-15;

section 308-18;

section 308-25;

section 308-30;

section 308-33;

section 308-40;

section 308-45;

section 308-48;

section 308-110;

section 308-115;

section 308-118;

section 308-120;

section 308-125;

section 308-130;

section 308-133;

section 308-135.

(a) an aggravated offence against any of the following provisions of the Excise Act 1901:

subsection 25(1);

subsection 117(1);

iii

subsection 117A(1);

subsection 117B(1); or

(b) an offence against any of the following provisions of the Excise Act 1901:

subsection 28(1);

subsection 30(1);

iii

subsection 31(1);

subsection 33(1);

subsection 35(1);

subsection 36(1);

vii

subsection 117D(1).

Amendment of the Proceeds of Crime Act 2002 and related amendments

Proceeds of Crime Act 2002

1 Section 28A (heading)

Omit “of evidence”, substitute “etc.”.

2 Subsections 28A(1) and (2)

Repeal the subsections, substitute:

This section applies if a *proceeds of crime authority applies to a court for a *restraining order.

The court may make an order under subsection (2A) if the court considers it appropriate in order to:

protect the integrity of any investigation or prosecution; or

prevent prejudice to the administration of justice; or

protect the safety of any person; or

avoid causing undue distress or embarrassment to a party to or witness in a proceeding involving an offence of a sexual nature (including an act of indecency); or

prevent prejudice to the interests of the Commonwealth or a State or Territory in relation to national or international security.

The court may make an order prohibiting or restricting the publication of information relating to the application or the *restraining order.

Without limiting subsection (2A), information relating to the application or the *restraining order includes the following:

the application;

an affidavit made in support of the application;

the restraining order;

an order ancillary to the restraining order;

an order under subsection (2C);

information contained in a thing mentioned in paragraph (a), (b), (c), (d) or (e);

information that relates to proceedings relating to the application or an order mentioned in paragraph (c), (d) or (e).

The court may make such orders as it thinks appropriate to give effect to an order under subsection (2A), including but not limited to an order to do any of the following:

require the use of pseudonyms;

restrict access to court documents;

delay giving notice of an order under this subsection or subsection (2A) for a specified period.

If an order is made under subsection 33(3) that giving notice of the *restraining order be delayed for a specified period, the court must make an order under paragraph (2C)(c) of this section to delay giving notice of an order under subsection (2A) or (2C) for a specified period that ends after the notice of the *restraining order is given.

3 Subsection 28A(3)

Omit “subsection (2)”, substitute “subsection (2A) or (2C)”.

4 Subsection 28A(4)

Omit “subsection (2)”, substitute “subsections (2A) and (2C)”.

5 Section 319A

Omit all the words after “considers that the order is”, substitute:

necessary to:

protect the integrity of any investigation or prosecution; or

prevent prejudice to the administration of justice; or

protect the safety of any person; or

avoid causing undue distress or embarrassment to a party to or witness in a proceeding involving an offence of a sexual nature (including an act of indecency); or

prevent prejudice to the interests of the Commonwealth or a State or Territory in relation to national or international security.

6 Application provisions 1

(1) The amendments of section 28A of the Proceeds of Crime Act 2002 made by this Part apply in relation to an application for a *restraining order made on or after the commencement of this item.

(2) The amendments of section 319A of the Proceeds of Crime Act 2002 made by this Part apply in relation to:

proceedings instituted on or after the commencement of this item; and

proceedings instituted before the commencement of this item but not finally determined as at that commencement.

International Criminal Court Act 2002

7 Paragraph 98(3)(d)

Omit “, (b), (h) and (ha)”, substitute “and (b), (1A)(a) and (c), (1B)(a) and (c)”.

8 Paragraph 98(3)(d)

After “228(1)(d) and (da)”, insert “, (1A)(c) and (d), subparagraph 228A(1)(b)(iii)”.

9 Section 99A (note)

Omit “section 228”, substitute “sections 228, 228A and 228AA”.

International War Crimes Tribunals Act 1995

10 Paragraph 40AP(3)(d)

Omit “, (b), (h) and (ha)”, substitute “and (b), (1A)(a) and (c), (1B)(a) and (c)”.

11 Paragraph 40AP(3)(d)

After “228(1)(d) and (da)”, insert “, (1A)(c) and (d), subparagraph 228A(1)(b)(iii)”.

12 Section 40AR (note)

Omit “section 228”, substitute “sections 228, 228A and 228AA”.

Mutual Assistance in Criminal Matters Act 1987

13 Paragraph 34ZB(3)(d)

Omit “, (b), (h) and (ha)”, substitute “and (b), (1A)(a) and (c), (1B)(a) and (c)”.

14 Paragraph 34ZB(3)(d)

After “228(1)(d) and (da)”, insert “, (1A)(c) and (d), subparagraph 228A(1)(b)(iii)”.

15 Section 34ZCA (note)

Omit “section 228”, substitute “sections 228, 228A and 228AA”.

Proceeds of Crime Act 2002

16 Before subsection 225(1)

Insert:

Search warrant relating to premises

17 Subsection 225(1)

Omit “by information on oath”, substitute “, by information on oath or affirmation,”.

18 After subsection 225(1)

Insert:

Search warrant relating to a person

A magistrate may issue a warrant authorising an *ordinary search or a *frisk search of a person if the magistrate is satisfied, by information on oath or affirmation, that there are reasonable grounds for suspecting that the person:

has in the person’s possession; or

will within the next 72 hours have in the person’s possession;

any *tainted property or *evidential material.

Warrants by telephone etc.—shorter period

19 Subsection 225(2)

Omit “subsection (1)”, substitute “subsections (1) and (1A)”.

20 After subsection 225(2)

Insert:

Application must be by authorised officer of an enforcement agency

21 Subsection 225(3)

Omit “The”, substitute “A”.

22 Subsections 226(1) and (2)

Omit “warrant to search *premises”, substitute “*search warrant”.

23 Subsection 226(2)

After “same”, insert “person or”.

24 Paragraph 227(1)(c)

After “warrant”, insert “relates, or the name or description of the person to whom it”.

25 Paragraph 227(1)(g)

Omit “hours; and”, substitute “hours.”.

26 Paragraphs 227(1)(h) to (i)

Repeal the paragraphs.

27 Subsection 227(1) (note)

Repeal the note.

28 After subsection 227(1)

Insert:

Additional contents—warrants relating to premises

If the *search warrant mentioned in subsection (1) is a warrant relating to *premises, it must also state:

that the warrant authorises the seizure of other things found at the premises in the course of the search that the *executing officer or a *person assisting believes on reasonable grounds to be:

*tainted property to which the warrant relates; or

*evidential material in relation to property to which the warrant relates; or

iii

(iii) evidential material (within the meaning of the Crimes Act 1914) relating to an *indictable offence;

if the executing officer or person assisting believes on reasonable grounds that seizure of the things is necessary to prevent their concealment, loss or destruction or their use in committing an offence; and

Note: The power to seize a digital asset under the warrant and certain other powers may be exercised after the warrant expires: see subsection 228A(8).

Additional contents—warrants relating to a person

that the warrant authorises the *seizure of a digital asset if paragraphs 228A(1)(a) to (c) are satisfied; and

that the warrant authorises the seizure of other things found at the premises in the course of the search that the executing officer or a person assisting believes on reasonable grounds to be *things relevant to unexplained wealth proceedings; and

whether the warrant authorises an *ordinary search or a *frisk search of a person who is at or near the premises when the warrant is executed if the executing officer or a person assisting suspects on reasonable grounds that the person has any tainted property or evidential material in the person’s possession.

If the *search warrant mentioned in subsection (1) is a warrant relating to a person, it must also state:

that the warrant authorises the seizure of other things found in the course of the search, on or in the possession of the person or in a *recently used conveyance in relation to the search of the person, being a thing that the *executing officer or a *person assisting believes on reasonable grounds to be:

*tainted property to which the warrant relates; or

*evidential material in relation to property to which the warrant relates; or

iii

(iii) evidential material (within the meaning of the Crimes Act 1914) relating to an *indictable offence;

Note: The power to seize a digital asset under the warrant and certain other powers may be exercised after the warrant expires: see subsection 228A(8).

that the warrant authorises the *seizure of a digital asset if paragraphs 228A(1)(a) to (c) are satisfied; and

that the warrant authorises the seizure of other things found in the course of the search that the executing officer or a person assisting believes on reasonable grounds to be *things relevant to unexplained wealth proceedings; and

the kind of search of a person that the warrant authorises.

29 Before subsection 227(2)

Insert:

Expiry of search warrant

30 Before subsection 227(3)

Insert:

Successive search warrants

31 Subsection 227(3)

Omit “does”, substitute “and subsection (2) do”.

32 At the end of subsection 227(3)

Add “or person”.

33 Before subsection 228(1)

Insert:

Search warrant relating to premises

34 Subsection 228(1)

After “*search warrant”, insert “relating to *premises”.

35 Paragraph 228(1)(a)

Omit “*premises”, substitute “premises”.

36 After subsection 228(1)

Insert:

Search warrant relating a person

A *search warrant that relates to a person authorises the *executing officer or a *person assisting:

to search the person as specified in the warrant, and things found in the possession of the person and any *recently used conveyance in relation to the search of the person, for the kinds of *tainted property or *evidential material specified in the warrant; and

to:

seize things of that kind; or

record fingerprints from things; or

iii

take forensic samples from things;

found in the course of the search; and

Making things seized available to other enforcement agencies

to seize other things found on or in the possession of the person or in the conveyance, in the course of the search, that the executing officer or a person assisting believes on reasonable grounds to be:

tainted property to which the warrant relates; or

evidential material in relation to property to which the warrant relates; or

iii

(iii) evidential material (within the meaning of the Crimes Act 1914) relating to an *indictable offence;

to seize other things found in the course of the search that the executing officer or a person assisting believes on reasonable grounds to be *things relevant to unexplained wealth proceedings.

37 Subsection 228A(1) (note)

Omit “premises.”, substitute “premises to which, or in the possession of the person to whom, the warrant relates.”.

38 Subsection 228A(1) (note)

Omit “premises: see section 245”, substitute “premises (see section 245), or using electronic equipment moved from the person’s possession (see section 245A)”.

39 Paragraph 228A(5)(a)

Before “to operate”, insert “if the warrant relates to *premises—”.

40 Paragraph 228A(5)(a)

Omit “the *premises”, substitute “the premises”.

41 Subsection 228A(9)

Omit “It”, substitute “In the case of a *search warrant relating to *premises, it”.

42 Paragraph 228A(9)(a)

Omit “*premises”, substitute “premises”.

43 At the end of section 228A

Add:

In the case of a *search warrant relating to a person, it is immaterial whether:

a *digital asset is *seized, as described in this section, in the presence of the person or at any other place; or

a thing mentioned in subsection (2), (3) or (3A) is done in the presence of the person or at any other place.

44 Paragraph 239(1)(b)

Omit “premises; and”, substitute “premises.”.

45 Paragraph 239(1)(c)

Repeal the paragraph.

46 Section 240 (heading)

Omit “to occupier etc.”.

47 Before subsection 240(1)

Insert:

Search warrant relating to premises

48 Subsection 240(1)

Omit “If the occupier of the *premises, or another person who apparently represents the occupier, is present at premises when a *search warrant is being executed,”, substitute “If a *search warrant relating to *premises is being executed and the occupier of the premises, or another person who apparently represents the occupier, is present at the premises,”.

49 Subsection 240(2)

Omit “*search warrant,”, substitute “*search warrant relating to premises,”.

50 After subsection 240(2)

Insert:

Search warrant relating to a person

If a *search warrant relating to a person is being executed, the *executing officer or a *person assisting must make available to that person a copy of the warrant.

Executing officer must identify self

The executing officer must identify themselves to the person at the premises or the person being searched, as the case may be.

Copy need not include signature or seal

51 Subsection 241(1)

After “*search warrant”, insert “relating to the premises”.

52 Section 242 (heading)

Omit “the”.

53 Before subsection 242(1)

Insert:

Search warrant relating to premises—taking photographs

54 Subsection 242(1)

Omit “*search warrant,”, substitute “*search warrant relating to *premises,”.

55 Subsection 242(1)

Omit “the *premises”, substitute “the premises”.

56 Before subsection 242(2)

Insert:

Search warrant relating to premises—continuing after leaving the premises

57 Subsection 242(2)

Omit “The *executing officer and a *person assisting”, substitute “If a *search warrant relating to *premises is being executed, the *executing officer and the *persons assisting”.

58 Subsection 242(2)

Omit “a *search warrant,”, substitute “the warrant,”.

59 Subsection 242(2)

Omit “*premises:”, substitute “premises:”.

60 Before subsection 242(3)

Insert:

Search warrant relating to premises or to a person—continuing after court order revoked etc.

61 Section 243 (at the end of the heading)

Add “under search warrant relating to premises”.

62 Before subsection 243(1)

Insert:

This section applies in relation to a *search warrant relating to *premises.

63 Subsection 243(1)

Omit “*search warrant in question”, substitute “warrant”.

64 Subsection 243(1)

Omit “search warrant in question”, substitute “warrant”.

65 Subsection 244(1)

Omit “at the *premises”, substitute “in the course of a search under a *search warrant”.

66 Subsection 244(1)

Omit “*search warrant,”, substitute “search warrant,”.

67 Paragraph 244(1)(b)

Repeal the paragraph, substitute:

if the search is of *premises—the occupier of the premises consents in writing; or

if the search is of a person—the person consents in writing.

68 Before subsection 244(3)

Insert:

Extension of time

69 Subsection 244(4)

Omit “occupier of *premises, and the occupier”, substitute “person mentioned in paragraph (1)(b) or (c) (as the case requires), and that person”.

70 Before subsection 244(5)

Insert:

Person to be notified of examination or processing etc.

71 Paragraph 244(5)(a)

Omit “occupier”, substitute “person mentioned in paragraph (1)(b) or (c) (as the case requires)”.

72 Paragraph 244(5)(b)

Omit “occupier or his or her”, substitute “person or the person’s”.

73 At the end of section 244

Add:

The *executing officer need not comply with paragraph (5)(a) or (b) if the officer believes on reasonable grounds that to do so might:

endanger the safety of a person; or

prejudice an investigation or prosecution; or

prejudice proceedings under this Act.

74 Section 245 (heading)

Omit “at premises”, substitute “under search warrant relating to premises”.

75 Before subsection 245(1)

Insert:

This section applies in relation to a *search warrant relating to *premises.

76 Paragraph 246(1)(a)

Omit “that is on the *premises;”, substitute “that:”.

77 At the end of paragraph 246(1)(a)

Add:

is at *premises to which a *search warrant relates; or

is found in the course of an *ordinary search of a person, or a *frisk search of a person, authorised by a search warrant; or

iii

has been moved under section 244 and is at a place for examination or processing; or

has been seized under this Division;

78 Section 247 (at the end of the heading)

Add “at premises to which a search warrant relates”.

79 Before subsection 247(1)

Insert:

This section applies in relation to a *search warrant relating to *premises.

80 Before subsection 247(3)

Insert:

Period equipment may be secured

81 Before subsection 247(4)

Insert:

Extension of period

82 Subsection 248(4)

Repeal the subsection, substitute:

In determining the amount of compensation payable, regard is to be had to whether any of the following persons, if they were available at the time, provided any appropriate warning or guidance on the operation of the equipment:

if the equipment was operated under a *search warrant relating to *premises—the occupier of the premises, or the occupier’s employees or *agents;

if the equipment was operated under a search warrant relating to a person—that person, or that person’s agents.

83 Section 249 (heading)

Omit “seized things”, substitute “things seized under search warrant relating to premises”.

84 Before subsection 249(1)

Insert:

This section applies in relation to a *search warrant relating to *premises.

85 Subsection 249(1)

Omit “a *search warrant”, substitute “the warrant”.

86 Section 250 (at the end of the heading)

Add “relating to premises of financial institution”.

87 Section 338

Insert:

recently used conveyance, in relation to a search of a person, means a *conveyance that the person had operated or occupied at any time within 24 hours before the search commenced.

88 Application

The amendments made by this Division apply in relation to a search warrant issued on or after the commencement of this item.

Proceeds of Crime Act 2002

89 After section 228

Insert:

228AA The things authorised by a search warrant—electronic devices, account-based data, etc.

Use of electronic equipment etc. to access data to determine whether data is tainted property or evidential material

A *search warrant authorises the *executing officer or a *person assisting:

to use:

(i) a computer or *data storage device (the relevant computer or device) found in the course of a search authorised under the warrant; or

a *telecommunications facility operated or provided by the Commonwealth or a *carrier; or

iii

any other electronic equipment; or

a data storage device;

for the purpose of obtaining access to *data (the relevant data) that is held in the relevant computer or device at any time when the warrant is in force, in order to determine whether the relevant data is *tainted property or *evidential material of a kind specified in the warrant; and

Note: As a result of the warrant, a person who, by means of a telecommunications facility, obtains access to data stored in a computer etc. will not commit an offence under Part 10.7 of the Criminal Code or equivalent State or Territory laws (provided that the person acts within the authority of the warrant).

if necessary to achieve that purpose—to add, copy, delete or alter other data in the relevant computer or device; and

if, having regard to other methods (if any) of obtaining access to the relevant data which are likely to be as effective, it is reasonable in all the circumstances to do so:

to use any other computer or a *communication in transit to access the relevant data; and

if necessary to achieve that purpose—to add, copy, delete or alter other data in the computer or the communication in transit; and

to copy any data to which access has been obtained, and that:

appears to be relevant for the purposes of determining whether the relevant data is tainted property or evidential material of a kind specified in the warrant; or

is tainted property or evidential material of a kind specified in the warrant; and

to do any other thing reasonably incidental to any of the above.

A *search warrant authorises the *executing officer or a *person assisting:

to use:

(i) a computer (the relevant computer) found in the course of a search authorised under the warrant; or

a *telecommunications facility operated or provided by the Commonwealth or a *carrier; or

iii

any other electronic equipment;

for the purpose of obtaining access to *data (the relevant account-based data) that is *account-based data in relation to:

in order to determine whether the relevant account-based data is *tainted property or *evidential material of a kind specified in the warrant; and

Limitation

a person who is the owner or lessee of the relevant computer; or

a person who uses or has used the relevant computer; or

a deceased person who, before the person’s death, was the owner or lessee of the relevant computer; or

vii

a deceased person who, before the person’s death, used the relevant computer;

if necessary to achieve that purpose—to add, copy, delete or alter other data in the relevant computer; and

if, having regard to other methods (if any) of obtaining access to the relevant account-based data which are likely to be as effective, it is reasonable in all the circumstances to do so:

to use any other computer or a *communication in transit to access the relevant account-based data; and

if necessary to achieve that purpose—to add, copy, delete or alter other data in the computer or the communication in transit; and

to copy any data to which access has been obtained, and that:

appears to be relevant for the purposes of determining whether the relevant account-based data is tainted property or evidential material of a kind specified in the warrant; or

is tainted property or evidential material of a kind specified in the warrant; and

to do any other thing reasonably incidental to any of the above.

Subsections (1) and (2) do not authorise the addition, deletion or alteration of *data, or the doing of any thing, that is likely to:

materially interfere with, interrupt or obstruct:

a *communication in transit; or

the lawful use by other persons of a computer;

unless the addition, deletion or alteration, or the doing of the thing, is necessary to do one or more of the things specified in the warrant; or

Things done in relation to warrants may be done remotely etc.

cause any other material loss or damage to other persons lawfully using a computer.

In the case of a *search warrant relating to premises, it is immaterial whether a thing mentioned in subsection (1) or (2) is done:

at the premises; or

at any other place.

In the case of a *search warrant relating to a person, it is immaterial whether a thing mentioned in subsection (1) or (2) is done:

in the presence of the person; or

at any other place.

90 Subparagraph 228A(2)(a)(i)

Omit “computer, or *data storage device,”, substitute “computer or *data storage device (the relevant computer or device)”.

91 Paragraph 228A(2)(b)

Omit “computer or device mentioned in subparagraph (a)(i);”, substitute “relevant computer or device;”.

92 Subparagraph 228A(3)(a)(i)

Omit “computer, or *data storage device,”, substitute “computer or *data storage device (the relevant computer or device)”.

93 Paragraph 228A(3)(a)

Omit “computer or device mentioned in subparagraph (i)”, substitute “relevant computer or device”.

94 Paragraph 228A(3)(b)

Omit “computer or device mentioned in subparagraph (a)(i);”, substitute “relevant computer or device;”.

95 After subsection 228A(3)

Insert:

A *search warrant authorises the *executing officer or a *person assisting:

to use:

(i) a computer (the relevant computer) found in the course of a search authorised under the warrant; or

a *telecommunications facility operated or provided by the Commonwealth or a *carrier; or

iii

any other electronic equipment;

for the purpose of obtaining access to *data (the relevant account-based data) that is *account-based data in relation to:

in order to determine whether the relevant account-based data suggests the existence of a *digital asset that may be *seized under the warrant; and

a person who is the owner or lessee of the relevant computer; or

a person who uses or has used the relevant computer; or

a deceased person who, before the person’s death, was the owner or lessee of the relevant computer; or

vii

a deceased person who, before the person’s death, used the relevant computer;

if necessary to achieve that purpose—to add, copy, delete or alter other data in the relevant computer; and

if, having regard to other methods (if any) of obtaining access to the relevant account-based data which are likely to be as effective, it is reasonable in all the circumstances to do so:

to use any other computer or a *communication in transit to access the relevant account-based data; and

if necessary to achieve that purpose—to add, copy, delete or alter other data in the other computer or the communication in transit; and

to copy any data to which access has been obtained, and that:

appears to be relevant for the purposes of determining whether the relevant account-based data suggests the existence of a digital asset that may be seized under the warrant; or

suggests the existence of a digital asset that may be seized under the warrant; and

to do any other thing reasonably incidental to any of the above.

96 Subsection 228A(4)

Omit “(2) and (3)”, substitute “(2), (3) and (3A)”.

97 Subparagraph 228A(7)(c)(i)

After “mentioned in”, insert “subsection 228(2) or”.

98 Paragraph 228A(9)(b)

Omit “(2) or (3)”, substitute “(2), (3) or (3A)”.

99 Subparagraph 244(1)(a)(i)

Omit “believe”, substitute “suspect”.

100 Subparagraph 244(1)(a)(i)

Omit “*evidential material”, substitute “*evidential material,”.

101 Before subsection 244(2)

Insert:

Time limit on moving a thing

102 Subsection 244(2)

Omit “72 hours.”, substitute “whichever of the following is applicable:”.

103 At the end of subsection 244(2)

Add:

if the thing is a computer or *data storage device—30 days;

otherwise—14 days.

104 Subsection 244(3)

Omit “an extension”, substitute “one or more extensions”.

105 Subsection 244(3)

Omit “72 hours”, substitute “the time applicable under subsection (2) or that time as previously extended”.

106 After subsection 244(4)

Insert:

A single extension cannot exceed whichever of the following is applicable:

if the thing is a computer or *data storage device—14 days;

otherwise—7 days.

Notification of examination or processing and right to be present

107 After section 244

Insert:

244A Use of electronic equipment to examine or process things 1

(1) For the purposes of sections 243 and 244, if a computer or *data storage device (the relevant computer or device) is found in the course of a search authorised under a *search warrant, the examination or processing of the relevant computer or device may include:

using:

the relevant computer or device; or

a *telecommunications facility operated or provided by the Commonwealth or a *carrier; or

iii

any other electronic equipment; or

a data storage device;

for the purpose of obtaining access to *data (the relevant data) that is held in the relevant computer or device in order to determine whether the relevant computer or device is a thing that may be seized under the warrant or a thing that suggests the existence of a *digital asset that may be *seized under the warrant; and

if necessary to achieve that purpose—to add, copy, delete or alter other data in the relevant computer or device; and

if, having regard to other methods (if any) of obtaining access to the relevant data which are likely to be as effective, it is reasonable in all the circumstances to do so:

to use any other computer or a *communication in transit to access the relevant data; and

if necessary to achieve that purpose—to add, copy, delete or alter other data in the computer or the communication in transit; and

to copy any data to which access has been obtained, and that appears to be relevant for the purposes of determining whether the relevant computer or device is a thing that may be seized under the warrant or a thing that suggests the existence of a digital asset that may be seized under the warrant; and

to do any other thing reasonably incidental to any of the above.

(2) For the purposes of sections 243 and 244, if a computer (the relevant computer) was found in the course of a search authorised under a *search warrant, the examination or processing of the relevant computer may include:

using:

the relevant computer; or

a *telecommunications facility operated or provided by the Commonwealth or a *carrier; or

iii

any other electronic equipment;

for the purpose of obtaining access to *data (the relevant account-based data) that is *account-based data in relation to:

in order to determine whether the relevant computer is a thing that may be seized under the warrant or a thing that suggests the existence of a *digital asset that may be *seized under the warrant; and

Limitation

a person who is the owner or lessee of the relevant computer; or

a person who uses or has used the relevant computer; or

a deceased person who, before the person’s death, was the owner or lessee of the relevant computer; or

vii

a deceased person who, before the person’s death, used the relevant computer;

if necessary to achieve that purpose—to add, copy, delete or alter other data in the relevant computer; and

if, having regard to other methods (if any) of obtaining access to the relevant account-based data which are likely to be as effective, it is reasonable in all the circumstances to do so:

to use any other computer or a *communication in transit to access the relevant account-based data; and

if necessary to achieve that purpose—to add, copy, delete or alter other data in the computer or the communication in transit; and

to copy any data to which access has been obtained, and that appears to be relevant for the purposes of determining whether the relevant computer is a thing that may be seized under the warrant or a thing that suggests the existence of a digital asset that may be seized under the warrant; and

to do any other thing reasonably incidental to any of the above.

Subsections (1) and (2) do not authorise the addition, deletion or alteration of *data, or the doing of any thing, that is likely to:

materially interfere with, interrupt or obstruct:

a *communication in transit; or

the lawful use by other persons of a computer;

unless the addition, deletion or alteration, or the doing of the thing, is necessary to determine:

Things done in relation to warrants may be done remotely etc.

iii

in the case of subsection (1)—whether the relevant computer or device is a thing that may be seized under the warrant, or a thing that suggests the existence of a digital asset that may be seized under the warrant, referred to in that subsection; or

in the case of subsection (2)—whether the relevant computer is a thing that may be seized under the warrant, or a thing that suggests the existence of a digital asset that may be seized under the warrant, referred to in that subsection; or

cause any other material loss or damage to other persons lawfully using a computer.

In the case of a *search warrant relating to *premises, it is immaterial whether a thing mentioned in subsection (1) or (2) is done:

at the premises; or

at any other place.

In the case of a *search warrant relating to a person, it is immaterial whether a thing mentioned in subsection (1) or (2) is done:

in the presence of the person; or

at any other place.

108 Subsection 245(1)

Omit “believes”, substitute “suspects”.

109 Paragraph 245(1)(a)

Omit “might constitute *evidential material or might suggest”, substitute “constitutes *tainted property or *evidential material, or suggests”.

110 Subsection 245(2)

Omit “believes”, substitute “suspects on reasonable grounds”.

111 Subsection 245(2)

Omit “*evidential material”, substitute “*tainted property or *evidential material,”.

112 Subsection 245(3)

After “finds that any”, insert “*tainted property or”.

113 After section 245

Insert:

245A Use of electronic equipment at other place 1

If electronic equipment is moved to another place under section 244, the *executing officer or a *person assisting may operate the equipment to:

access *data (including data held at another place); or

access *account-based data.

If the *executing officer or *person assisting suspects on reasonable grounds that any *data accessed by operating the electronic equipment constitutes *tainted property or *evidential material, or suggests the existence of a *digital asset that may be seized under a *search warrant, that person may copy any or all of the data accessed by operating the electronic equipment to a disk, tape or other associated device.

The *executing officer or a *person assisting may do the following things if that person finds that any *tainted property or *evidential material is accessible using the equipment, or finds a thing (whether or not held on the equipment) that suggests the existence of a *digital asset that may be *seized under a *search warrant:

seize the equipment and any disk, tape or other similar device;

if the material or thing can be put in documentary form—put the material or thing in that form and seize the documents so produced.

The *executing officer or a *person assisting may seize equipment under paragraph (3)(a) only if:

it is not practicable to copy the *data as mentioned in subsection (2) or to put the material or thing in documentary form as mentioned in paragraph (3)(b); or

possession of the equipment, by the person referred to in paragraph 244(1)(b) or (c) (as the case requires), could constitute an offence.

114 Paragraph 246(1)(a)

After “a computer”, insert “or *data storage device (the relevant computer or device)”.

115 Paragraphs 246(1)(b) and (c)

Repeal the paragraphs, substitute:

(b) copy data held in, or accessible from, the relevant computer or device to another data storage device (the other device);

convert into documentary form or another form intelligible to an executing officer:

data held in, or accessible from, the relevant computer or device; or

data held in the other device; or

iii

data held in a data storage device taken from premises under subsection 245(2).

116 Paragraph 246(2)(a)

After “suspecting that”, insert “*tainted property or”.

117 Paragraph 246(2)(a)

Omit “accessible from the computer;”, substitute “held in or accessible from the relevant computer or device;”.

118 Subparagraph 246(2)(b)(ii)

Omit “computer;”, substitute “relevant computer or device;”.

119 Subparagraph 246(2)(b)(iii)

Omit “computer; and”, substitute “relevant computer or device; or”.

120 At the end of paragraph 246(2)(b)

Add:

a person engaged under a contract for services by the owner or lessee of the relevant computer or device; or

a person who uses or has used the relevant computer or device; or

a person who is or was a system administrator for the system including the relevant computer or device; and

121 Subparagraph 246(2)(c)(i)

Omit “the computer or a computer network of which the computer forms”, substitute “the relevant computer or device, or a computer network of which the relevant computer or device forms or formed”.

122 Subparagraph 246(2)(c)(ii)

Omit “computer”, substitute “relevant computer or device”.

123 After subsection 246(2)

Insert:

Order ceases effect after subsequent seizure

If:

the relevant computer or device is seized under this Division; and

the order was granted on the basis of an application made before the seizure;

the order does not have effect on or after the seizure.

Note: An application for another order under this section relating to the relevant computer or device may be made after the seizure.

Additional information if computer or device not at premises

If the relevant computer or device is not at *premises to which a *search warrant relates, the order must:

specify the period within which the person must provide the information or assistance; and

specify the place at which the person must provide the information or assistance; and

specify the conditions (if any) determined by the magistrate as the conditions to which the requirement on the person to provide the information or assistance is subject.

124 Subsection 246(3)

Repeal the subsection, substitute:

Offences

A person commits an offence if:

the person is subject to an order under this section; and

the person is capable of complying with a requirement in the order; and

the person omits to do an act; and

the omission contravenes the requirement.

Penalty: Imprisonment for 5 years or 300 penalty units, or both.

A person commits an offence if:

the person is subject to an order under this section; and

the person is capable of complying with a requirement in the order; and

the person omits to do an act; and

the omission contravenes the requirement; and

the offence to which the relevant warrant relates is a *serious offence.

Penalty: Imprisonment for 10 years or 600 penalty units, or both.

125 Subsection 247(1)

Omit “believes”, substitute “suspects”.

126 Paragraph 248(1)(a)

Omit “section 243 or 245”, substitute “section 243, 244A, 245 or 245A”.

127 At the end of Subdivision C of Division 1 of Part 3-5

Add:

250A Enforcement agency to remove and destroy data copied or seized 1

This section applies if *data has been copied or seized under a *search warrant issued on application by an *authorised officer of an *enforcement agency.

The head of the *enforcement agency must arrange for the following if the head is satisfied that the *data is not required (or is no longer required) for a purpose mentioned in subsection 228(2) or section 266A, or for other judicial or administrative review proceedings:

the removal of the data from any device in the control of the enforcement agency;

the destruction of any other reproduction of the data in the control of the enforcement agency.

128 At the end of Division 1 of Part 3-5

Add:

Subdivision D—General

250B Account-based data 1

For the purposes of this Division, if:

an electronic service has accounts for end-users; and

either:

a person holds an account with the electronic service; or

a person is, or is likely to be, a user of an account with the electronic service; and

the person can (with the use of appropriate equipment) access particular data provided by the service;

the data is account-based data in relation to the person.

For the purposes of this Division, if:

an electronic service has accounts for end-users; and

either:

a deceased person held, before the person’s death, an account with the electronic service; or

a deceased person, before the person’s death, was, or was likely to be, a user of an account with the electronic service; and

the deceased person could, before the person’s death (with the use of appropriate equipment), access particular data provided by the service;

the data is account-based data in relation to the deceased person.

(3) For the purposes of this section, account and electronic service have the same meaning as in the Online Safety Act 2021.

129 At the end of Subdivision A of Division 3 of Part 3-5

Add:

255A Operating seized or moved electronic equipment 1

This section applies in relation to electronic equipment seized under this Part or moved under section 244.

The electronic equipment may be operated at any location after it has been seized or moved, for the following purposes:

determining whether the following *data is held on or accessible from the electronic equipment:

data that is *tainted property or *evidential material;

data that suggests the existence of a *digital asset that may be *seized under a *search warrant;

obtaining access to such data.

The *data mentioned in subsection (2) includes, but is not limited to, the following:

data held on the electronic equipment, including data held on the electronic equipment when operated under this section that was not held on the electronic equipment at the time the electronic equipment was seized;

data not held on the electronic equipment but accessible by using it, including data that was not accessible at the time the electronic equipment was seized.

Rules relating to timing

If the electronic equipment was seized under a *search warrant, subsection (2) does not apply to *data that was generated after the expiry of the warrant.

If the electronic equipment was seized under a *search warrant or moved under section 244, the electronic equipment may be operated before or after the expiry of the warrant.

Other sections not limited

This section does not limit the operation of other provisions of this Part that relate to dealing with items seized under this Part or moved under section 244.

Note: For example, this section does not affect the operation of the time limits in section 244 on examination or processing of a thing moved under that section.

Compensation for damage

Section 248 (compensation for damage to electronic equipment) applies in relation to equipment operated as mentioned in this section in the same way as it applies in relation to equipment operated as mentioned in section 245 (use of electronic equipment at premises).

130 Section 338

Insert:

account-based data has the meaning given by section 250B.

electronic service has the same meaning as in the Online Safety Act 2021.

131 Application

The amendments made by this Division apply in relation to a search warrant issued on or after the commencement of this item.

Proceeds of Crime Act 2002

132 At the end of subsection 30(4)

Add “However, the authority need not do so until it has had a reasonable opportunity to conduct *examinations in relation to the application.”.

133 Section 32

Omit all the words after “from”, substitute “a *restraining order if the *responsible authority has not been given a reasonable opportunity to conduct *examinations in relation to the application”.

134 At the end of section 32

Add:

Note: This section applies whether or not a restraining order has been made: see sections 30 and 31.

135 At the end of Division 3 of Part 2-2 of Chapter 2

Add:

65A When an application can be heard

An application for a *forfeiture order must not be heard until the *responsible authority has had a reasonable opportunity to conduct *examinations in relation to the application.

136 At the end of Division 3 of Part 2-4 of Chapter 2

Add:

139A When an application can be heard

An application for a *pecuniary penalty order must not be heard until the *responsible authority has had a reasonable opportunity to conduct *examinations in relation to the application.

137 At the end of Division 3 of Part 2-5 of Chapter 2

Add:

166A When an application can be heard

An application for a *literary proceeds order must not be heard until the *responsible authority has had a reasonable opportunity to conduct *examinations in relation to the application.

138 At the end of Division 3 of Part 2-6 of Chapter 2

Add:

179QA When an application can be heard

An application for an *unexplained wealth order must not be heard until the *responsible authority has had a reasonable opportunity to conduct *examinations in relation to the application.

139 After section 180

Insert:

180AA Examination orders relating to applications for exclusion of property from restraining orders that have been applied for but not yet made 1

(1) If, in relation to a *restraining order that has been applied for but not yet made, an application is made under section 30 for an order under section 29 or 29A to exclude from the restraining order a specified *interest in property, the court to which the applications are made may make an order (an examination order) for the *examination of any person, including:

a person whose property is, or a person who has or claims an interest in property that is, the subject of the application made under section 30; or

a person who is a *suspect in relation to the restraining order; or

the spouse or *de facto partner of a person referred to in paragraph (a) or (b);

about the *affairs of a person referred to in paragraph (a), (b) or (c).

The *examination order ceases to have effect when:

the application for the *restraining order is withdrawn; or

the court refuses to make the restraining order; or

the restraining order to which the examination order relates ceases to have effect.

180AB Examination orders relating to applications for confiscation orders 1

(1) If an application for a *confiscation order is made, the court to which the application is made may make an order (an examination order) for the *examination of any person, including:

a person whose property would be, or a person who has or claims an interest in property that would be, the subject of the confiscation order if it were made; or

a person against whom the confiscation order has been applied for; or

the spouse or *de facto partner of a person referred to in paragraph (a) or (b);

about the *affairs of a person referred to in paragraph (a), (b) or (c).

The *examination order ceases to have effect when:

the application is withdrawn; or

the court makes a decision on the application.

140 After paragraph 187(4)(a)

Insert:

aaa

if the examination relates to an application for exclusion of property from a restraining order before the restraining order is made and the person is no longer a person whose affairs can, under section 180AA, be subject to the examination; or

aab

if the examination relates to an application for a *confiscation order and the person is no longer a person whose affairs can, under section 180AB, be subject to the examination; or

141 Paragraph 187(5)(b)

After “180,”, insert “180AA, 180AB,”.

142 Section 338 (definition of examination order)

After “180,”, insert “180AA, 180AB,”.

143 Section 338 (after paragraph (ga) of the definition of serious offence)

Insert:

gaa

an offence against section 195, 196 or 197A that relates to an examination of a person who is the subject of an examination order under section 180AA, if the person committing the offence:

is covered by paragraph 180AA(1)(a) or (b); or

is or was a party to proceedings relating to the relevant application mentioned in section 180AA; or

gab

an offence against section 195, 196 or 197A that relates to an examination of a person who is the subject of an examination order under section 180AB, if the person committing the offence:

is covered by paragraph 180AB(1)(a) or (b); or

is or was a party to proceedings relating to the relevant application mentioned in section 180AB; or

144 Application provisions

The amendments of the Proceeds of Crime Act 2002 made by this Part apply in relation to:

Proceeds of Crime Act 2002

an application under section 30 of that Act (which is about excluding property from *restraining orders) made on or after the commencement of this item (whether the application for the restraining order is made before, on or after that commencement); and

an application for a *confiscation order made on or after the commencement of this item.

145 Subsection 266A(2) (table item 3)

Repeal the item, substitute:

Authority of the Commonwealth

Any one or more of the following purposes to enable or assist the authority to perform any of its functions under an Act: (a) monitoring compliance with an obligation or requirement; (b) enforcing compliance with an obligation or requirement, including: (i) investigating or enforcing breaches of a civil penalty provision; (ii) applying for civil penalty orders or injunctions; (iii) issuing infringement notices; (iv) accepting or enforcing undertakings relating to compliance with an obligation or requirement; (c) protecting public revenue; (d) granting a licence, right or other authorisation; (e) a purpose prescribed by the regulations. However, a disclosure under this item must not be for the purpose of assisting in the prevention, investigation or prosecution of an offence against a law of the Commonwealth, or of a State or Territory

146 After subsection 266A(2)

Insert:

(2AA) To avoid doubt, the items in the table in subsection (2) do not limit each other.

Proceeds of Crime Act 2002

147 Section 14N (at the end of the heading)

Add “and criminal asset confiscation”.

148 Paragraph 296(1)(ea)

After “wealth”, insert “and criminal asset confiscation”.

149 At the end of paragraphs 297(ab) and (ac)

Add “and criminal asset confiscation”.

150 Division 2 of Part 4-3 (at the end of the heading)

Add “and criminal asset confiscation”.

151 Before section 297A

Insert:

297AA Definitions 1

(1) A non-referring signatory State is a State that:

is not a *participating State or a *cooperating State; and

is a party to the NCSUW agreement.

(2) The NCSUW agreement is the Intergovernmental Agreement on the National Cooperative Scheme on Unexplained Wealth and Criminal Asset Confiscation, as in force from time to time.

152 Subsection 297A(1)

Omit “(1)”.

153 Subsection 297A(1)

After “wealth”, insert “and criminal asset confiscation”.

154 Subsection 297A(2)

Repeal the subsection.

155 Subsection 297B(1)

After “wealth”, insert “and criminal asset confiscation”.

156 At the end of subsection 297B(2)

Add “and criminal asset confiscation”.

157 Subsection 297C(1)

After “wealth”, insert “and criminal asset confiscation”.

158 Paragraph 297C(4)(b)

After “*cooperating States”, insert “, *non-referring signatory States”.

159 Paragraph 297C(5)(a)

After “*cooperating State”, insert “or a *non-referring signatory State”.

160 At the end of subsection 297C(5)

Add “and criminal asset confiscation”.

161 Subsection 297C(6) (heading)

Repeal the heading, substitute:

The remaining share

162 Subsection 297C(6)

After “*cooperating States”, insert “, *non-referring signatory States”.

163 At the end of paragraph 297C(6)(b)

Add “and criminal asset confiscation”.

164 At the end of paragraph 297C(7)(d)

Add “and criminal asset confiscation”.

165 Paragraph 297C(9)(a)

After “wealth”, insert “and criminal asset confiscation”.

166 Section 297C(11)

After “*cooperating State,”, insert “, *non-referring signatory State”.

167 Paragraph 297C(11)(a)

After “wealth”, insert “and criminal asset confiscation”.

168 Section 338 (definition of national cooperative scheme on unexplained wealth)

After “wealth”, insert “and criminal asset confiscation”.

169 Section 338 (definition of NCSUW agreement)

Omit “297A(2)”, substitute “297AA(2)”.

170 Section 338

Insert:

non-referring signatory State has the meaning given by subsection 297AA(1).

171 Schedule 2 (at the end of the heading)

Add “and criminal asset confiscation”.

Proceeds of Crime Act 2002

172 Paragraph 14G(4)(b)

Omit “(including a *preliminary unexplained wealth order)”.

173 Subparagraph 14G(5)(b)(ii)

Omit “(including a *preliminary unexplained wealth order)”.

174 Paragraph 14H(4)(b)

Omit “(including a *preliminary unexplained wealth order)”.

175 Subparagraph 14H(5)(b)(ii)

Omit “(including a *preliminary unexplained wealth order)”.

176 Paragraph 45A(2)(c)

Repeal the paragraph, substitute:

the court refuses to make the unexplained wealth order; and

177 Paragraph 45A(3A)(b)

Repeal the paragraph, substitute:

the court refuses to make the unexplained wealth order; and

178 Section 179A (paragraph beginning “This Part”)

Omit “certain orders relating to unexplained wealth”, substitute “unexplained wealth orders”.

179 Section 179A (paragraph beginning “A preliminary”)

Repeal the paragraph.

180 Sections 179B to 179D

Repeal the sections.

181 Subsection 179E(1)

Repeal the subsection, substitute:

(1) A court with *proceeds jurisdiction may make an order (an unexplained wealth order) requiring a person to pay an amount to the Commonwealth if:

a *proceeds of crime authority applies for the order; and

the court is not satisfied that the whole or any part of the person’s *wealth was not derived or realised, directly or indirectly, from one or more of the following:

an offence against a law of the Commonwealth;

a *foreign indictable offence;

iii

a *relevant offence of a *participating State;

a *State offence that has a federal aspect;

a *Territory offence.

182 Subsection 179E(4)

Repeal the subsection, substitute:

To avoid doubt, when considering whether to make an order under subsection (1), the court may have regard to information not included in the application.

183 Subsection 179EA(1)

Omit “a *preliminary unexplained wealth order or”.

184 Section 179EB

Omit “a *preliminary unexplained wealth order or”.

185 Subsection 179F(1)

Omit “(1)”.

186 Subsection 179F(2)

Repeal the subsection.

187 Section 179N

Repeal the section, substitute:

The *responsible authority must give written notice of the application to the person who would be subject to the *unexplained wealth order if it were made.

The *responsible authority must include a copy of the application with the notice.

The *responsible authority must give a copy of any affidavit supporting the application to a person who would be subject to the *unexplained wealth order (if it were made) within a reasonable time before the hearing of the application.

188 Subsection 335(1)

Omit “a *preliminary unexplained wealth order or”.

189 Subsection 335(9) (heading)

Repeal the heading, substitute:

Unexplained wealth orders

190 Subsection 335(9)

Omit “a *preliminary unexplained wealth order or”.

191 Section 338 (definition of preliminary unexplained wealth order)

Repeal the definition.

192 In the appropriate position in Schedule 2

Insert:

10 Definitions

In this Division:

commencement means the commencement of Part 6 of Schedule 3 to the Combatting Illicit Tobacco Act 2026.

11 Preliminary unexplained wealth orders 1

Part 2-6 and section 335, as in force immediately before commencement, continue to apply on and after commencement in relation to:

an application for an *unexplained wealth order that was made, but not finally determined, before commencement; or

a *preliminary unexplained wealth order in force immediately before commencement.

Section 45A, as in force immediately before commencement, continues to apply on and after commencement in relation to an application for an *unexplained wealth order that was made, but not finally determined, before commencement.

Section 14G, as in force immediately before commencement, continues to apply to a proclamation made under the *referral Act or *adoption Act of a *participating State for the purposes of that section that comes into force within 6 months of commencement.

Section 14H, as in force immediately before commencement, continues to apply to a law of a *self-governing Territory made for the purposes of that section that comes into force within 6 months of commencement.

Proceeds of Crime Act 2002

193 Section 15J (heading)

Omit “Service of freezing order etc. on”, substitute “Giving freezing order etc. to”.

194 After section 315C

Insert:

315D Service of documents

Scope of this section

This section applies in relation to a provision of this Act that requires or permits a document to be given (whether the expression “give”, “send”, “present”, “serve” or any other expression is used), if the document is to be given:

by:

an *approved examiner; or

an *authorised officer; or

iii

an *authorised State/Territory officer; or

an *executing officer or a *person assisting; or

an officer specified in subsection 213(3), if the document is given under subsection 213(1); or

an official specified in subclause 12(3) of Schedule 1, if the document is given under subclause 12(1) of Schedule 1; or

vii

the *Official Trustee; or

viii

a person authorised in writing by the Official Trustee to exercise powers under section 268; or

a *proceeds of crime authority; or

a person prescribed by the regulations for the purposes of this subparagraph; and

to a person other than:

(i) a company, or a registered body, within the meaning of the Corporations Act 2001; or

a *registration authority; or

iii

a magistrate, a court, a Minister or the Commonwealth Parliament.

Natural persons

If the person is a natural person, the document may be given:

by delivering it personally to the person; or

if the person does not accept personal delivery—by putting it down in the person’s presence and telling the person the nature of the document; or

if delivering it personally is prevented by violence or threat of violence—by leaving it as near as practicable to the person; or

by leaving it at the address of the person’s place of residence or business last known to the person giving the document; or

by sending it by post to the address of the person’s place of residence or business last known to the person giving the document; or

by electronic communication to the person; or

if a legal representative represents the person in any proceeding or examination under this Act or has instructions to accept service of documents on behalf of the person—in any of the following ways:

by giving a copy of the document to the legal representative;

by leaving a copy of the document at the ordinary place of business of the legal representative with a person who appears to work there;

iii

by sending a copy of the document by post addressed to the legal representative at their ordinary business address;

if the legal representative has provided or published an email address, fax number or other details for the purpose of receiving electronic communications—by sending a copy of the document to the email address, fax number or in accordance with the other details for receiving electronic communications; or

in any other way prescribed by the regulations.

Other persons

(3) If the person (the entity) is not a natural person, the document may be given:

by:

leaving it at; or

sending it by post to;

an address of the entity that meets the requirements in subsection (4); or

Note: This section does not apply to some kinds of persons (for example, companies and registered bodies). See paragraph (1)(b) of this section.

if a director of the entity resides in *Australia or in an external Territory—in either of the following ways:

by delivering a copy of the document personally to the director;

by electronic communication to the director; or

if a liquidator (however described) of the entity has been appointed——in any of the following ways:

by leaving it at the address of the liquidator most recently advised to the regulator of the entity;

by sending it by post to the address of the liquidator most recently advised to the regulator of the entity;

iii

by electronic communication to the liquidator; or

if an administrator of the entity has been appointed——in any of the following ways:

by leaving it at the address of the administrator most recently advised to the regulator of the entity;

by sending it by post to the address of the administrator most recently advised to the regulator of the entity;

iii

by electronic communication to the administrator; or

if a restructuring practitioner for the entity has been appointed—in any of the following ways:

by leaving it at the address of the restructuring practitioner most recently advised to the regulator of the entity;

by sending it by post to the address of the restructuring practitioner most recently advised to the regulator of the entity;

iii

by electronic communication to the restructuring practitioner; or

if a legal representative represents the entity in any proceeding or examination under this Act or has instructions to accept service of documents on behalf of the entity—in any of the following ways:

by giving a copy of the document to the legal representative;

by leaving a copy of the document at the ordinary place of business of the legal representative;

iii

by sending a copy of the document by post addressed to the legal representative at their ordinary business address;

in any other way prescribed by the regulations.

For the purpose of paragraph (3)(a), an address meets the requirements in this subsection if the address:

is registered with the regulator of the entity in the jurisdiction in which the entity is established; or

is the address in *Australia or in an external Territory of an agent of the entity; or

is the address of a director, public officer or equivalent officer of the entity.

Service by post

A document that is sent by post in accordance with a provision in subsection (2) or (3) is taken to have been given to the person:

if the document is properly addressed, prepaid and posted as a letter; and

unless the contrary is proved—at the time at which the letter would be delivered in the ordinary course of post.

Service by leaving the document with a person

A document that is left in accordance with paragraph (2)(d) is taken to have been given to the person:

if the document is left with a person at the address who is apparently at least 16 years old and apparently residing or employed there; and

unless the contrary is proved—at the time at which the document is left with that person.

A document that is left in accordance with subparagraph (3)(a)(i), (c)(i), (d)(i), (e)(i) or (f)(ii) is taken to have been given to the entity:

if the document is left with a person at the address or place of business who is apparently employed there; and

unless the contrary is proved—at the time at which the document is left with that person.

Service by electronic communication

A document that is given to a person by electronic communication as mentioned in subsection (2) or (3) is taken, unless the contrary is proved, to have been given to the person at the time at which the electronic communication would be delivered in the ordinary course of that kind of electronic communication.

For the purposes of giving a document by electronic communication as mentioned in subsection (2) or (3), the regulations may prescribe circumstances in which, and the manner in which, a document is to be given. If any such regulations apply in relation to the giving of a document, the document is not taken to have been given unless given in accordance with those regulations.

Substituted service

The court may make an order substituting another way of giving a document if the document that is required or permitted to be given to a person by this Act:

cannot practicably be given to the person in a manner required under subsection (2) or (3); or

cannot be promptly effected.

A document given to a person in accordance with a court order as mentioned in subsection (10) is taken to have been received by the person on the happening of an event or at the end of a time specified in the order.

The court may, in the order, specify the steps to be taken, instead of giving the document in accordance with subsection (2) or (3), for bringing the document to the attention of the person to be served.

Relationship with other laws

(13) Nothing in this section displaces section 9 or 16 of the Service and Execution of Process Act 1992. However, subsection (3) of this section has effect despite the following provisions of that Act:

section 10;

subsection 15(4);

subsection 27(4).

(14) This section has effect despite section 9 of the Electronic Transactions Act 1999.

This section does not prevent a document being given to a person in another manner permitted under a law of a State or Territory.

Recipient may be in or outside Australia

This section applies in relation to giving the document whether the recipient is in or outside *Australia.

195 Section 338

Insert:

electronic communication means a communication, by means of guided or unguided electromagnetic energy, or both, of information in the form of data, text or images.

196 In the appropriate position in Part 4 of Schedule 2

Insert:

12 Uniform service provisions

Section 315D, as inserted by Part 7 of Schedule 3 to the Combatting Illicit Tobacco Act 2026 and so far as it relates to the *national unexplained wealth provisions, applies in relation to giving a document on or after the day that Part commences.

197 Application of amendments 1

(1) Section 315D of the Proceeds of Crime Act 2002, as inserted by this Schedule, applies in relation to giving a document on or after the day this item commences.

(2) This item does not apply in relation to section 315D so far as it relates to the national unexplained wealth provisions within the meaning of the Proceeds of Crime Act 2002.

Note: Clause 12 (uniform service provisions) of Schedule 2 to the Proceeds of Crime Act 2002 deals with the application of section 315D so far as it relates to the national unexplained wealth provisions.

[Minister’s second reading speech made in—

House of Representatives on 26 March 2026

Senate on 20 August 2026]

(38/26)