Combatting Illicit Tobacco Bill 2026

Summary

Amends the: Customs Act 1901, Excise Act 1901 and Taxation Administration Act 1953 to increase penalties for offences relating to the importation, possession, buying, selling, supply, production or manufacture of illicit tobacco; Taxation Administration Regulations 2017 to make consequential amendments; Telecommunications (Interception and Access) Act 1979 to enable law enforcement and intelligence agencies to apply for telecommunications interception warrants for the purpose of investigating illicit tobacco-related offences; Proceeds of Crime Act 2002 to: include additional grounds for making a non-publication order and expand the types of information and documents which can be protected by those orders; enable responsible authorities to seek examination orders in certain circumstances; enable the sharing of certain information; enable jurisdictions that have signed up to the Intergovernmental Agreement on the National Cooperative Scheme on Unexplained Wealth to participate in equitable sharing arrangements; remove the requirement for a court to make a preliminary unexplained wealth order before considering an application for an unexplained wealth order; and enable the postal or electronic service of documents; and Proceeds of Crime Act 2002 and 3 other Acts to establish a search warrant framework.