Part 5Regulations, enforcement, and other matters
Annual returns and reports
100Annual reporting requirements for manufacturers, importers, distributors, and retailers of regulated products
Each year a person who is a manufacturer of regulated products or an importer of regulated products must, in accordance with regulations,—
- prepare—
- a return showing sales-related information required by regulations in respect of the regulated products manufactured or imported by the person; and
- a report of the results of all tests (if any) that the person conducted during the previous year for the purposes of section 56, 57, 57G, 57H, 69A, or 69B; and
- a return showing sales-related information required by regulations in respect of the regulated products manufactured or imported by the person; and
- file the return and the report with the Director-General no later than 31 January.
Each year a retailer of regulated products must, in accordance with regulations,—
- prepare a return showing sales-related information required by regulations in respect of the regulated products or class of regulated products sold by the retailer; and
- file the return with the Director-General no later than 31 January.
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The Director-General—
- must take all practicable steps to ensure that all returns and reports received under this section are publicly available on an Internet site under the Director-General’s control; and
- may publish or make publicly available in any other way all or any part of any such return or report.
A person who fails to comply with subsection (1), (2), or (2A) commits an offence and is liable,—
- in the case of a body corporate, to a fine not exceeding $10,000; or
- in any other case, to a fine not exceeding $5,000.
Notes
- Section 100: inserted, on , by section 27 of the Smokefree Environments and Regulated Products (Vaping) Amendment Act 2020 (2020 No 62).
- Section 100 heading: amended, on , by section 53(1) of the Smokefree Environments and Regulated Products (Smoked Tobacco) Amendment Act 2022 (2022 No 79).
- Section 100(1)(a)(ii): amended, on , by section 53(2) of the Smokefree Environments and Regulated Products (Smoked Tobacco) Amendment Act 2022 (2022 No 79).
- Section 100(2): amended, on , by section 53(3) of the Smokefree Environments and Regulated Products (Smoked Tobacco) Amendment Act 2022 (2022 No 79).
- Section 100(2A): repealed, on , by section 20 of the Smokefree Environments and Regulated Products Amendment Act 2024 (2024 No 6).
- Section 100(4): amended, on , by section 53(5) of the Smokefree Environments and Regulated Products (Smoked Tobacco) Amendment Act 2022 (2022 No 79).