Overview
The Combatting Illicit Tobacco Act 2026 (No. 82, 2026) received royal assent on 26 August 2026. The Act is administered by the Department of Home Affairs.
Laws amended by this Act
The Act makes amendments across several existing laws:
- Customs Act 1901
- Excise Act 1901
- Taxation Administration Act 1953
- Taxation Administration Regulations 2017
- Telecommunications (Interception and Access) Act 1979
- Proceeds of Crime Act 2002
Proceeds of Crime Act amendments
The amendments to the Proceeds of Crime Act 2002 cover a range of enforcement tools, including:
- Protective orders
- Search warrants for persons and electronic devices
- Examination orders
- Information disclosure
- Equitable sharing of seized assets
- Preliminary unexplained wealth orders
- Uniform service provisions
What the source does not specify
The source does not specify the exact commencement date for individual schedules, the specific penalty amounts introduced, or the precise operational changes to each amended Act beyond the schedule headings listed.
Key actions
- If your business sells tobacco products (retail, wholesale, or import), review the Act at https://www.legislation.gov.au/C2026A00082 to understand how the changes to customs and excise rules may affect your obligations.
- If you hold an excise licence or customs authority related to tobacco, contact the Australian Border Force or the ATO to confirm your compliance position under the amended Customs Act 1901 and Excise Act 1901.
- Check the Department of Home Affairs website for any guidance or factsheets issued about the new Act and its practical requirements for businesses in the tobacco supply chain.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.