131Tobacco product ingredients

131 Tobacco product ingredients

(1) A reporting entity must give to the Secretary a report that identifies the ingredients (other than processing aids) used in manufacturing each kind of tobacco product sold or supplied, or offered for sale or supply, by the entity in Australia during each financial year.

Note: The ingredients of a cigarette include the paper, and any filter tip, used in manufacturing the cigarette (see subsection 9(2)).

(2) The report must be given to the Secretary within 30 days after the end of the financial year.

Note: The Secretary may extend the period for giving the report in certain circumstances (see section 142).

Contents of report (3) The report must identify the following for each kind of tobacco product: (a) the brand name and variant name (if any) of the product; (b) the common, chemical and trade name of each ingredient; (c) the purpose for which the ingredient is used; (d) the amount of the ingredient used in the product.