132Tobacco product volumes

132 Tobacco product volumes

(1) A reporting entity must give to the Secretary a report that includes the information mentioned in subsection (3) for each kind of tobacco product sold or supplied, or offered for sale or supply, by the entity in Australia during each financial year. (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) For the purposes of subsection (1), the information is the following: (a) if the reporting entity is an importer—the total number of units imported by the reporting entity; (b) if the reporting entity is an importer—the total mass, in kilograms, imported by the reporting entity; (c) the total number of units sold or supplied by the reporting entity; (d) the total mass, in kilograms, sold or supplied by the reporting entity; (e) the total Australian dollar value of sales revenue, including excise duty; (f) the total number of units destroyed by the reporting entity; (g) the total mass, in kilograms, destroyed by the reporting entity.