Sell excisable goods on which duty has not been paid

Legislation: Excise Act 1901 (Cth) s 117B(2)

Maximum penalty: 100 penalty units

Period: 1 July 2018 to 30 June 2023

Jurisdiction: Magistrates' Court

On SACStat, a charge is a single count of an offence
On SACStat, a case is a collection of one or more charges sentenced at a hearing

*Note: unavailable options have under 10 cases

Charge data

In the Magistrates' Court, 12 charges of sell excisable goods on which duty has not been paid were sentenced in the five years to 30 June 2023. The most common sentence for a charge of this offence was diversion (41.7% or 5 charges).

On SACStat, a charge is a single count of a sentenced offence. Charge data is most useful in understanding how a specific crime is usually sentenced.

Case data

In the Magistrates' Court, sell excisable goods on which duty has not been paid was the principal proven offence (the most serious crime in the case) in fewer than 10 cases in the five years to 30 June 2023. Therefore, outcomes for cases are not given for this offence.

Figure 1: Sentencing outcomes for all charges of sell excisable goods on which duty has not been paid

Number: 12 charges

Bar graph showing sentence types imposed for charges of sell excisable goods on which duty has not been paid

See Table 1 in the Excel data file for the data in this graph.

Figure 5: Sentencing outcomes for all charges of sell excisable goods on which duty has not been paid by financial year

Number: 12 charges

Stacked bar graph showing sentences imposed each year for charges of sell excisable goods on which duty has not been paid

See Table 5 in the Excel data file for the data in this graph.

Figure 6: Number of charges of sell excisable goods on which duty has not been paid by financial year

Number: 12 charges

Bar graph showing the number of charges each year for the offence of sell excisable goods on which duty has not been paid

See Table 6 in the Excel data file for the data in this graph.