46Periodic reports in relation to scheduled substances

#### 46 Periodic reports in relation to scheduled substances Requirement to report (1) A person who carries out any of the following activities during a reporting period must give the Minister a report in relation to the activity, in accordance with subsection (1A) of this section and the regulations: (a) manufacturing, importing or exporting a scheduled substance; (b) manufacturing, importing or exporting equipment under an equipment licence. > Note: For paragraph (b)—an equipment licence is not always required for the manufacture, import or export of equipment that contains a scheduled substance, or uses a scheduled substance in its operation: see (for example) subsections 13(4) and (6), 13AA(4) and (6) to (9), and 13AB(4) and (6). When report must be given (1A) The report must be given to the Minister before the 31st day after the end of the reporting period. Quarterly reporting (1B) Without limiting subsection (1), a person may comply with that section by giving separate reports in relation to each half of the reporting period. Strict liability offence (2) A person commits an offence of strict liability if the person contravenes subsection (1). Penalty: 40 penalty units. Civil penalty provision (3) A person is liable to a civil penalty if the person contravenes subsection (1). Civil penalty: 60 penalty units.