129Simplified outline of this Chapter

129 Simplified outline of this Chapter

This Chapter requires certain manufacturers and importers of tobacco products (collectively known as reporting entities) to give to the Secretary the following reports for each financial year:

(a) a report identifying the ingredients used in manufacturing tobacco products;

(b) a report providing information relating to the volume of tobacco products imported into, or sold or supplied in, Australia;

(c) a report providing information about the entity’s marketing and promotional expenditure.

A reporting entity may consolidate reports into a single report that covers the same financial year. Related reporting entities may also combine reports into a single report, either on their own initiative or as directed by the Secretary.

The Minister must publish each report given by a reporting entity under this Chapter unless the Minister is satisfied that it is not appropriate to do so. However, the Minister must not publish trade secrets or information that has a commercial value that would be, or could be, destroyed if the information were disclosed.

A reporting entity that contravenes a reporting requirement may commit an offence or be liable for a civil penalty. The Minister may also decide to publish information about the non‑compliance, including the identity of the reporting entity.