Overview
The Combatting Illicit Tobacco Act 2026 (No. 82, 2026) received 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
Changes to the Proceeds of Crime Act 2002
The amendments to the Proceeds of Crime Act 2002 cover the following areas:
- Protective orders
- Search warrants for persons and electronic devices
- Examination orders
- Information disclosure
- Equitable sharing
- Preliminary unexplained wealth orders
- Uniform service provisions
What is not specified in the source
The source does not specify the exact operational details of each amendment or what specific penalties or dollar amounts apply.
Key actions
- Check the full legislation text at https://www.legislation.gov.au/C2026A00082 to understand how the customs and excise amendments may affect tobacco-related business operations.
- If your business sells, imports, or handles tobacco products, speak with a customs broker, accountant, or legal adviser about how the changes to the Customs Act 1901 and Excise Act 1901 affect compliance obligations.
- Order a print copy of the Act through the Federal Register of Legislation at https://www.legislation.gov.au/C2026A00082 if a physical record is required for compliance files.
- Set up an alert on the Federal Register of Legislation page for this Act to receive notifications if any regulations or amendments are made under it.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.