130Meaning of reporting entity

130 Meaning of reporting entity

(1) Each of the following persons is a reporting entity: (a) a person who is a manufacturer of tobacco products that are sold or supplied, or offered for sale or supply, in Australia; (b) a person who is an importer of tobacco products that are sold or supplied, or offered for sale or supply, in Australia.

Note: The meaning of person is affected by sections 168 (partnerships), 169 (unincorporated associations) and 170 (trusts).

Reporting entities may be prescribed (2) The regulations may prescribe a person to be a reporting entity for the purposes of this Act. (3) Before regulations are made under subsection (2), the Minister must be satisfied that the person proposed to be prescribed is involved in the sale or supply (other than as a retailer) of tobacco products in Australia.