133Marketing and promotional expenditure

133 Marketing and promotional expenditure

(1) A reporting entity must give to the Secretary a report that contains information about the activities mentioned in subsection (3) (to the extent they are not prohibited by this Act) conducted by the entity 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 activities are the following: (a) marketing, promotion and sponsorship (such as corporate hospitality functions); (b) corporate social responsibility activities; (c) developing and designing retail packaging for tobacco products; (d) contributions of a kind mentioned in subsection 40(1); (e) lobbying; (f) services or funding provided to any industry group or organisation that seeks to influence the development of public policy relating to tobacco control; (g) philanthropy; (h) rebates and reward systems offered to distributors and retailers of tobacco products; (i) arrangements entered into with social media influencers.

Note: For paragraph (d), the contributions mentioned in subsection 40(1) are political donations and electoral expenditure.

(4) The report must include for each activity mentioned in subsection (3): (a) a description of the activity; and (b) the expenditure on the activity during the financial year; and (c) the kind of tobacco product (if any) in relation to which the activity was undertaken.