The Regulation operationalises a regulatory architecture that rests on a combination of licensing, display control, packaging restrictions, record-keeping and administrative enforcement. The main concepts, and how they are expressed in the text, are:

• Prescribed amounts and definitions, which convert qualitative statutory references into quantitative thresholds: for example, the prescribed quantities for tobacco products that are not in the manufacturer’s package are 100 grams, and for illicit tobacco the threshold is either 50 cigarettes or 50 grams (s 6). Smokeless tobacco and related products have a prescribed amount of 35 grams (s 12). The Regulation also defines who is a “relevant person” in licensing contexts (s 14A).

• Licensing as a gatekeeping mechanism, implemented through specific procedural rules: licence application and renewal fees are set (ss 14B, 14C), applicants and relevant persons must consent to nationwide criminal record checks and may be required to supply a check within three months (s 14D), and the Secretary may refuse or revoke licences on grounds that include failure to supply requested information within prescribed timeframes (s 14AA) and sale of illicit tobacco at the premises (s 14K).

• Information sharing and evidentiary protocols: law enforcement and government sector agencies may share information and documents with the Secretary relevant to licensing and operation of the licensing scheme (s 14E). For seizure and disposal, certificates must include certain prescribed matters (s 18A), specific classes of persons may be authorised to issue certificates (s 18B), and disposal requires reasonable steps to notify apparent owners, allow submissions within 28 days, and retain photographs (s 18C).

• Visibility and marketing controls: the Regulation prescribes permitted signage and price displays at retail, including highly specific formatting rules for price tickets and a single board option (s 11). Packaging restrictions ban statements alluding to sporting, sexual or business success, depictions of people (subject to a narrow historic cigar exception), cartoons or images appealing to children, and holograms (s 13). Packaging that contains tobacco advertising must also display a specified health warning occupying at least one quarter of the advertisement space on a white background using the Schedule 1, Form 1 wording (s 14). There are also requirements for point of sale health warnings and notices about sales to minors (ss 15-16), and rules for vending machines (s 17).

• Traceability and transactional controls: licensed wholesalers must only sell to other licensed wholesalers or licensed retailers, must verify licences via the register as proof of compliance, and must provide invoices that include the wholesaler’s licence number as soon as practicable after a sale; licensees must retain such invoices for at least two years and produce them on request to the Secretary or an inspector (ss 14H, 14I, 14J).

• Enforcement architecture through penalties and penalty notices: the Regulation attaches maximum penalties in specified sections (for example 20 penalty units for packing prohibited packaging content, s 13; 25 penalty units for certain display failures, ss 14G(1)-(2), 15(1), 16(1)), and sets out a schedule of penalty notice offences and amounts that correspond to many Act and Regulation provisions (Schedule 2). Schedule 2 is applied by the Schedule’s s 1 to make the listed offences eligible for penalty notices under the Act, s 50.

These concepts together create a regulatory regime with attention to documentary proof, formatted consumer-facing materials, licence gatekeeping and inter-agency information flows. The Regulation repeatedly ties back to specific Act provisions, indicating it is intended to be read as the Act’s delegated detail for administration and enforcement.

The Regulation affects identifiable groups through duties, verification requirements, and potential penalties. The principal affected parties are:

• Retailers that sell tobacco products, non-tobacco smoking products or smoking accessories. Retail licence holders must display health warnings (s 15) and notices about sales to minors (s 16) at the point of sale, display a copy of their retail licence conspicuously at the point of sale on A4 paper with specified formatting (s 14G(1), (3)), ensure price displays comply with the precise ticket or board rules (s 11), and comply with the display and packing rules that apply to tobacco products (ss 13-14). Retail licences also carry standard conditions to show a licence to a wholesaler when obtaining stock (s 14H(3)).

• Wholesalers who sell tobacco products or non-tobacco smoking products by wholesale. The Regulation excludes premises that only sell by wholesale from the single-point-of-sale requirement (s 9). Licensed wholesalers are prohibited from selling by wholesale to persons who are not licensed retailers or licensed wholesalers (s 14H(1)), must verify buyer licences via the register (s 14H(2)), display a copy of their licence on premises (s 14G(2)), provide invoices that include the wholesaler’s licence number after each sale (s 14H(5)), and retain invoices for at least two years and produce them to the Secretary or an inspector on request (s 14J).

• Licence applicants and relevant persons for a licence. Applicants must pay prescribed application fees and renewal fees (ss 14B, 14C), may have fees partly refunded at the Secretary’s discretion in some circumstances (ss 14B(1A), 14C(1A)), must consent to nationwide criminal record checks for themselves and relevant persons (s 14D(1)), and in certain circumstances must provide criminal checks conducted within three months of application or bear the reasonable costs of such checks (s 14D(2)). Relevant persons are defined to include specific office-holders depending on the organisational form of the applicant, for example committee members for incorporated associations and trustees where the trust holds the business (s 14A).

• Licence holders. Licence holders must notify the Secretary within 14 days if a relevant person is found guilty or convicted of a relevant offence (standard condition, s 14F). They must display a copy of their licence at the point of sale or on premises as specified (s 14G), comply with invoice retention and production obligations (s 14J), and may be subject to revocation where illicit tobacco or illicit vaping goods have been sold on licensed premises (s 14K).

• The Secretary and authorised officers. The Secretary is empowered as the licensing decision-maker, with discretion over fee waivers, refunds, and extending time for supplying information (ss 14AA, 14B, 14C, 14AA(3)). The Secretary must keep a register of licences and make its information available to licence holders for verification purposes (s 14I). The Secretary also administers internal review of specified licensing decisions and refers applications to an internal reviewer who should, as far as reasonably practicable, not have been substantially involved in the original decision (s 19).

• Law enforcement and government sector agencies. The Regulation expressly permits sharing of documents and information from law enforcement agencies and other government agencies with the Secretary relevant to licensing and regulatory administration (s 14E). Law enforcement can share information related to applicants or licence holders where it considers the Secretary should have regard to that information (ss 14E(1)-(2)).

• Apparent owners or persons from whom illicit goods were seized. Seizure and disposal rules require reasonable steps to notify apparent owners and give them an opportunity to make submissions before disposal; any submissions made within 28 days must be considered and photographs of illicit goods must be retained as evidence (s 18C).

• The general public in limited ways. The Regulation requires certain public-facing signage and price ticket limitations that alter how products are displayed and priced for consumers, for example the prohibition on price ticket highlighting by lighting and strict two-colour limitations (s 11).

Who pays: applicants pay the application and renewal fees set out in ss 14B and 14C, plus any reasonable costs recovered by the Secretary for criminal record checks per s 14D(2). Who decides: the Secretary retains decision-making authority on applications and renewals, fee waivers, refunds, and authorisations; internal reviews are conducted by a Secretary-appointed internal reviewer whose decision is final under s 19(9).

The Regulation creates specific duties for commercial actors, and sets out administrative rights and processes for applicants and licence holders. The following are the core duties and rights, cited to the Regulation text.

Duties of display, packaging and point of sale

• Health warning at point of sale. The occupier of a shop or retail outlet must ensure a single health warning is displayed (maximum penalty 25 penalty units) and that it meets size, area, background colour and text format requirements, using the Schedule 1, Form 1 wording and proportions (s 15(1)-(3); Schedule 1 Form 1).
• Notice about sales to minors. The occupier must ensure a notice about sales to minors is displayed (maximum penalty 25 penalty units) with specified minimum dimensions and formatting that conform to Schedule 1, Form 2 (s 16(1)-(3); Schedule 1 Form 2).
• Price display restrictions. Retail prices of tobacco products may be displayed only on either price tickets that meet strict content, dimensional and design rules, or on a single board that meets its own restrictions (s 11(1)-(3)). Price tickets are limited to 35 cm2 and two colours, and must not be highlighted by lighting or arranged to create composite images; the board is limited to 2,000 cm2 and must be black-on-white or white-on-black, with limits on font size and type (s 11(2)-(3)).
• Packaging prohibitions and health warnings. It is an offence to pack tobacco products in packaging that contains advertising appealing to children, depicts people, cartoons or holograms, or contains statements alluding to sporting, sexual or business success (maximum penalty 20 penalty units, s 13). Packaging that contains an advertisement must also include a health warning occupying at least one quarter of the advertisement area, on white background, using Schedule 1, Form 1 proportions (s 14).

Licensing and verification duties

• Licensing obligations and fees. The Regulation prescribes application and renewal fees ($1,100 for timely application and $1,280 for late renewal within 30 days of expiry) and establishes refund and waiver discretions for the Secretary (ss 14B(1), 14C(1), 14B(1A), 14C(1A)). Where an application is refused, an applicant may apply for a refund of up to $770, with the Secretary having discretion over amounts (ss 14B(2), 14C(2)).
• Criminal record checks. Applicants and relevant persons must consent to nationwide criminal record checks and may be required to supply a check conducted within three months; the Secretary may recover reasonable costs of conducting the check (s 14D).
• Licence display. Retail and wholesale licence holders must conspicuously display a copy of the licence at the point of sale or premises, printed on A4 white paper, black text, exact copy with no additional marks or frames, under penalty (s 14G(1)-(3)).
• Wholesale transactional controls. Licensed wholesalers must not sell by wholesale to unlicensed persons; they may rely on verification via the register to establish compliance (s 14H(1)-(2)). Wholesalers must provide invoices that include their licence number as soon as practicable after a sale, and licence holders must retain invoices for at least two years and produce them on request (ss 14H(5), 14J(1)-(2)).

Record-keeping and information-sharing

• Register access. The Secretary must make register information available to licence holders to enable verification of a counterparty’s licence (s 14I).
• Information sharing. Law enforcement agencies and government sector agencies may share relevant documents and information with the Secretary for licensing and scheme administration purposes (s 14E).
• Notification of offences. It is a standard condition of retail and wholesale licences that the licence holder must notify the Secretary within 14 days after a relevant person is found guilty or convicted of a relevant offence, with “relevant offence” defined broadly to include offences related to tobacco products or vaping goods, committed in the State or elsewhere (s 14F).

Seizure, disposal and evidentiary duties

• Certificates and authorisations. Certificates related to seized products must include specified matters including name and job title of the issuer, date of inspection, authorisation statement and whether a sample is kept (s 18A). The Regulation prescribes categories of persons who may issue such certificates if authorised by the Secretary, including Ministry of Health employees, members of the NSW Health Service, and contracted persons (s 18B).
• Disposal process for illicit goods. Before disposal, reasonable steps must be taken to notify the apparent owner or seizing person, give them a chance to make submissions, and provide a copy of the certificate; submissions received within 28 days must be considered and photographs retained (s 18C).

Rights and administrative remedies

• Internal review. Applicants or former licence holders can apply for internal review of three specified decisions listed in s 19(1): refusal to grant a licence, refusal to renew, and revocation. Applications must be made to the Secretary within 28 days, in a form specified by the Secretary and accompanied by supporting materials (s 19(3)). The internal reviewer may affirm or set aside the decision and substitute a new decision, and may impose conditions on the licence in doing so (s 19(6)-(7)). The internal reviewer must be, as far as reasonably practicable, not substantially involved in the original decision and suitably qualified (s 19(4)). The internal reviewer’s decision is final and not subject to further review (s 19(9)).

Penalty notice regime

• Penalty notices. Schedule 2 prescribes which offences may be dealt with by penalty notice and the fixed amounts for individuals and corporations, applied via Schedule 2, s 1. The Schedule lists a mixture of Act and Regulation provisions with specified amounts, for example $250 for certain offences under the Regulation (Schedule 2 entries; applied by Schedule 2, s 1).

Taken together, the duties are precise and operationally prescriptive, while rights are largely administrative in character and include an internal review process whose decision is stated to be final.

The Regulation sets out a mix of criminal penalties, administrative penalty notices, and licence-related enforcement mechanisms. Enforcement is carried out under the Act and the Regulation together; the Regulation frequently references Act sections for substantive enforcement powers. The main enforcement instruments and penalties are:

Maximum statutory penalties in the Regulation

• Packaging and advertising offences. Packing tobacco products in prohibited packaging is a prescribed offence under s 13 with a maximum penalty of 20 penalty units.
• Display and licence display offences. Failure to display the required single health warning at point of sale (s 15(1)), failure to display the sales-to-minors notice (s 16(1)), and failure to display licences conspicuously at the point of sale or on wholesale premises (s 14G(1)-(2)) each carry a maximum penalty of 25 penalty units where specified in those provisions.
• Additional packaging offence. Packing certain tobacco products without the prescribed health warning on packaging that contains an advertisement is a separate offence under s 14 with a maximum penalty of 20 penalty units.

Penalty notices and fixed amounts

• Schedule 2 lists the offences for which a penalty notice may be issued and sets fixed amounts for individuals and corporations. The Schedule is applied by Schedule 2, s 1, which makes each listed offence eligible for a penalty notice under the Act, s 50. Examples from Schedule 2 include $1,100 for offences under certain Act sections for individuals and $5,500 for corporations, and smaller amounts for regulatory display offences (for instance s 14G(1) and s 14G(2) are listed as $275 for both individuals and corporations; ss 15(1) and 16(1) are listed as $250 for individuals and $1,250 for corporations). Schedule 2 includes both Act provisions and Regulation provisions.

Administrative enforcement powers and evidentiary requirements

• Inspectors and the Secretary. While the Regulation does not itself set out the full powers of inspectors, it creates duties to produce records and provide invoices to the Secretary or an inspector on request (s 14J(2)), and requires licence holders to display licences for inspection (s 14G). The Secretary has a range of discretionary powers in administering fees, waivers and refunds (ss 14B-14C).
• Seizure and disposal. The Regulation prescribes the form and content of certificates documenting seized goods (s 18A), who may be authorised to issue certificates (s 18B), and the procedural steps that must be taken before disposing of illicit goods, including notice to apparent owners, an opportunity to make submissions within 28 days, and retention of photographs as evidence (s 18C). These rules structure the admissibility and reliability of evidence that enforcement agencies will use in prosecutions or administrative decisions.

Licence revocation and grounds

• The Secretary may revoke licences under the Act, and the Regulation prescribes additional grounds for revocation. For example, s 14K permits revocation where, after reasonable inquiries, the Secretary is satisfied the licensed retailer is no longer conducting business at the premises, or illicit tobacco or illicit vaping goods have been sold on the premises. Other additional grounds for refusing to grant or renew licences are prescribed in s 14AA, notably failure to provide requested information within 14 days, subject to an extension at the Secretary’s discretion.

Notification, information sharing and investigatory coordination

• The Regulation explicitly authorises law enforcement agencies to share relevant documents and information with the Secretary in licensing contexts (s 14E(1)-(2)), and for government sector agencies to exchange relevant materials with other agencies, including Commonwealth and other State or Territory agencies, for administration and management of similar schemes (s 14E(3)). This codifies cooperative enforcement channels.

Finality of internal review

• For the decisions specified in s 19, an internal review is available and must be conducted by a person who was not substantially involved in the original decision and is suitably qualified (s 19(4)). The internal reviewer’s decision is final and not subject to further review (s 19(9)). This creates an administrative finality: applicants can seek internal review but the Regulation states that decision is final.

Financial and administrative consequences

• Fees and refunds affect applicants’ financial exposure: application/renewal fees are fixed (ss 14B, 14C) and only partly refundable at the Secretary’s discretion if an application is refused; fee waivers may be granted in limited circumstances such as when an applicant has been requested to withdraw an earlier application (s 14B(1B)). The Secretary may also recover reasonable costs of conducting criminal record checks from applicants (s 14D(2)). Those financial arrangements impose direct costs on applicants and licence holders as part of enforcement compliance.

Collectively, enforcement under the Regulation combines criminal sanctions for certain breaches, fixed penalty notice alternatives for specified offences in Schedule 2, documentary and record-keeping obligations enabling inspections and evidence collection, and administrative licence revocation powers supported by inter-agency information sharing. The internal review mechanism offers a specified administrative remedy whose decision is final.

The Regulation is explicitly drafted to work in tandem with the Act and with other named statutes, and consequently its operation is interdependent with external legislative instruments. The principal interactions set out in the text are:

Primary relationship with the Act

• The Regulation repeatedly operates “for the Act” and specifies matters that the Act delegates to subordinate legislation. Examples include prescribed quantities for offences under the Act (s 6 prescribing amounts for the Act, s 6(2)), definitions used by the Act (s 3 defines authorised product same as Act, s 22), licensing procedural details that implement Act Part 5 Division 2 (see Part 2A heading and multiple cross-references: ss 14A, 14B, 14C, 14D, 14E, 14F, 14G, 14H, 14I, 14J, 14K), and seizure and disposal procedures that operationalise Act Part 6 provisions such as sections 50P, 50Q and 50T (ss 18A-18C).

Cross-references to other statutes

• Interpretation Act 1987. The Regulation’s s 3 note identifies that the Act and the Interpretation Act 1987 contain definitions and other provisions that affect the Regulation’s interpretation and application. That signals that standard statutory interpretation principles and any defined terms in the Interpretation Act will apply.
• Registered Clubs Act 1976. Section 10 prescribes that for Act s 16(1) (advertisements in registered clubs prohibited), the premises of a registered club are prescribed to the extent they are not a public place, and defines registered club by reference to the Registered Clubs Act 1976. This cross-reference channels the Registered Clubs Act definition into the tobacco advertising prohibition.
• Health Services Act 1997. Section 18B prescribes categories of persons who may issue certificates for seized products if authorised by the Secretary, including members of the NSW Health Service within the meaning of the Health Services Act 1997 and persons contracted by the Ministry of Health or a public health organisation under that Act. This integrates public health employment categories under the Health Services Act into evidentiary authorisations here.
• Subordinate Legislation Act 1989. The commencement note in s 2 expressly states that the Regulation replaces the 2016 Regulation and that the repeal is effected by the Subordinate Legislation Act 1989, s 10(2). That cross-reference describes the legislative mechanism for repeal and replacement.

Interfaces with enforcement and administrative law

• Information sharing regimes. Section 14E permits sharing with the Secretary by law enforcement agencies and government sector agencies, and between agencies, including Commonwealth or other State/Territory agencies, for the administration and management of similar licensing schemes. That interaction suggests the Regulation is intended to enable inter-jurisdictional enforcement coordination, and will intersect with any inter-agency information-sharing frameworks and privacy laws that govern such exchanges.
• Penalty notices under the Act. Schedule 2’s application provision (Schedule 2, s 1) makes offences specified in the Schedule eligible for penalty notices under the Act, s 50. Thus the Regulation leverages the Act’s administrative penalty mechanism, and the practical application of penalty notices will be governed by the Act’s s 50 procedures and any broader administrative penalty processes in the jurisdiction.

Operational dependencies and documentary interplay

• Register of licences. Section 14I requires the Secretary to make register information available to licence holders to enable verification. This provision presumes a functioning register established under the Act, s 39K. The obligation to verify licences via the register (s 14H(2)) means retail and wholesale transactional compliance depends on access to and accuracy of that Act-established register.
• Seizure, certificate and disposal procedures. The Regulation prescribes details to give effect to Act sections relating to seizure and disposal (50P, 50Q, 50T). Certificates, who can sign them and disposal steps are regulated here, but their legal force and the powers to seize derive from the Act. Any litigation or enforcement action will therefore interpose both the Act and these Regulation provisions as the governing statutory framework.

Effect on previous subordinate legislation

• Repeal and savings. The Regulation replaces the Public Health (Tobacco) Regulation 2016 from 1 September 2022, and s 20 provides a savings provision that preserves acts, matters or things that had effect under the previous Regulation immediately before repeal. This preserves continuity for existing administrative actions.

In short, the Regulation is intentionally derivative of and tethered to the Act. It supplies delegated particulars that the Act requires, it imports definitions and authorisations from other Acts where necessary (Registered Clubs Act 1976, Health Services Act 1997), and it relies on the Act’s enforcement and penalty infrastructures (including penalty notices under Act s 50). Any compliance effort therefore requires reading the Regulation alongside the named sections of the Act and considering related statutory frameworks that the Regulation invokes.

The Regulation text contains in-line amendment notations. The following is a source-grounded, section-by-section summary of the amendment record that appears within the Regulation itself. The summary lists the citations as they are shown in the text.

• Commencement and repeal of prior regulation. Section 2 records the Regulation’s commencement date as 1 September 2022 and notes it replaces the Public Health (Tobacco) Regulation 2016, which is repealed on that date by the Subordinate Legislation Act 1989, s 10(2) (s 2).

• Section 3 (Definitions). The text includes an amendment note: “s 3: Am 2025 (258), Sch 1[1]”. That indicates an amendment to s 3 recorded in the Regulation as having occurred in 2025 via instrument 258, schedule 1 item 1.

• Sections 4 and 5. The entries for ss 4 and 5 show “Rep 2025 (258), Sch 1[2]”. This records that those provisions were repealed in 2025 by instrument 258 schedule 1 item 2.

• Section 6 (Prescribed quantities). The annotation is “s 6: Subst 2025 (591), Sch 1[1]”. This indicates section 6 was substituted in 2025 by instrument 591, schedule 1 item 1.

• Section 7. Shows “s 7: Rep 2025 (591), Sch 1[1]”. This records that section 7 was repealed in 2025 by instrument 591 schedule 1 item 1.

• Section 11 (Display of retail prices). The note is “s 11: Am 2024 No 87, Sch 2[1] [2]; 2025 (258), Sch 1[4] [5]”. That records amendments in 2024 (No 87, schedule 2 items) and further amendment in 2025 by instrument 258 schedule 1 items 4 and 5.

• Section 13. Has “s 13: Am 2025 (258), Sch 1[4] [5]”. Indicates amendments in 2025 by instrument 258 schedule 1 items 4 and 5.

• Section 14 (Packing certain tobacco products without health warning). Shows an amendment note at the end “Subsection (2) does not apply to an advertisement printed only on tobacco products in the package.” There is no amendment annotation at this end, but earlier s 13 had an amendment note.

• Part 2A inserted. At the Part 2A heading there is “pt 2A: Ins 2025 (258), Sch 1[6]”. This records that Part 2A (Licences for selling tobacco and other smoking products) was inserted in 2025 by instrument 258 schedule 1 item 6.

• Section 14A. Annotated “s 14A: Ins 2025 (258), Sch 1[6]. Subst 2025 (591), Sch 1[2]”. This indicates initial insertion in 2025 by instrument 258 schedule 1 item 6, and a substitution in 2025 by instrument 591 schedule 1 item 2.

• Section 14AA. Annotation “s 14AA: Ins 2025 (591), Sch 1[2]”. This section was inserted in 2025 by instrument 591 schedule 1 item 2.

• Section 14B. Annotation “s 14B: Ins 2025 (258), Sch 1[6]. Am 2025 (591), Sch 1[3] [4]”. Indicates insertion in 2025 by instrument 258 schedule 1 item 6, and amendments in 2025 by instrument 591 schedule 1 items 3 and 4.

• Section 14C. Annotation “s 14C: Ins 2025 (258), Sch 1[6]. Am 2025 (591), Sch 1[5]”. Similar pattern: inserted then amended in 2025.

• Section 14D. Annotated “s 14D: Ins 2025 (258), Sch 1[6]”.

• Section 14E. Annotated “s 14E: Ins 2025 (258), Sch 1[6]”.

• Section 14F. Annotated “s 14F: Ins 2025 (258), Sch 1[6]. Am 2025 (591), Sch 1[6]”. Inserted and subsequently amended in 2025.

• Section 14G. Annotated “s 14G: Ins 2025 (258), Sch 1[6]”.

• Section 14H. Annotated “s 14H: Ins 2025 (258), Sch 1[6]”.

• Section 14I. Annotated “s 14I: Ins 2025 (258), Sch 1[6]”.

• Section 14J. Annotated “s 14J: Ins 2025 (258), Sch 1[6]”.

• Section 14K. Annotated “s 14K: Ins 2025 (258), Sch 1[6]. Subst 2025 (591), Sch 1[7]”. Inserted then substituted.

• Part 3A (Seizure and disposal) inserted. Part note “pt 3A: Ins 2025 (591), Sch 1[8]”.

• Sections 18A, 18B, 18C. Each marked “Ins 2025 (591), Sch 1[8]”.

• Section 19. Shows a complex amendment history: “s 19: Rep 2025 (258), Sch 1[2]. Ins 2025 (591), Sch 1[9]”. This indicates s 19 was repealed by instrument 258 schedule 1 item 2, then re-inserted by instrument 591 schedule 1 item 9 in 2025.

• Schedule 1. The Schedule entries have amendment annotations: “sch 1: Am 2025 (258), Sch 1[10] [11]”.

• Schedule 2. Annotation “sch 2: Am 2025 (258), Sch 1[12]-[14]; 2025 (591), Sch 1[10]-[13]”. This records multiple amendments to the penalty schedule across the 2025 instruments.

• Schedule 2, s 1 Application of Schedule. No separate amendment note beyond the Schedule’s overall amending notes.

The instrument citations embedded in the Regulation use two labels, for example “2025 (258)” and “2025 (591)”. The Regulation itself provides these notations as record of amendment but does not provide the text of those amending instruments within this document. The commencement provision records that the Regulation took effect 1 September 2022, and several insertions, substitutions and repeals are shown as having occurred in 2024 and 2025 according to the inline notes.

This section is confined to what the Regulation records internally. The annotation trail shows significant amendment activity in 2025 affecting licensing, seizure and penalty provisions, and some amendments in 2024 to price display rules. The reader who needs to track the precise chronological effect of each instrument should consult the amending instruments cited in the annotations (for example, 2025 (258) and 2025 (591)) and the official consolidated regulation register.

The Regulation text contains no references to judgments, case law, or litigation outcomes. It does not name any cases nor set out judicial interpretations. The document therefore records no litigation history within itself.

What the Regulation does supply that is relevant to potential dispute resolution and litigation risk is its administrative review mechanism and evidentiary prescriptions, which affect procedural avenues and proof available in enforcement actions.

• Internal review. Section 19 provides an internal administrative review process for specified licensing decisions. The internal reviewer’s decision is expressly final and not subject to further review (s 19(9)). That statutory finality may affect the availability of external merits review, judicial review avenues, or other remedies, but the Regulation itself does not discuss or limit any judicial review rights; it merely states the internal reviewer’s decision is final under the Regulation. Any legal action challenging administrative decisions would therefore need to proceed by reference to the Act, general administrative law principles and the judicial review jurisdiction, none of which are addressed or interpreted in this Regulation.

• Evidentiary form for seizures and disposal. Sections 18A-18C prescribe the matters to be included in certificates, who may be authorised to issue certificates, and procedural steps for disposal of illicit goods. Those provisions set evidentiary rules and procedural safeguards which will be material in any prosecution or challenge concerning seized goods or disposal. For example, the requirement to retain photographs and to give an apparent owner the chance to make submissions within 28 days (s 18C) establishes procedural steps an enforcement agency must follow prior to disposal. Failure to follow those prescribed steps could give rise to procedural challenges, but the Regulation does not record any decisions on that point.

• Penalty notice regime. Schedule 2 prescribes penalty notice offences and amounts. The existence of fixed penalty mechanisms will channel many enforcement outcomes into administrative penalty notices rather than prosecutions, but again the Regulation contains no record of disputes or litigation over the application of penalty notices.

Given the absence of named cases or explicit litigation history in the Regulation itself, this section records only that the Regulation is silent on judicial outcomes. Practitioners seeking litigation precedents will need to consult court databases and the Act to identify any reported decisions interpreting either the Act or these Regulation provisions, and to determine whether the finality of the internal review under s 19 has been the subject of judicial scrutiny.

The Regulation is detail-heavy and several small technical requirements, procedural timings and documentary standards create practical compliance risks that may be overlooked. The Regulation text itself is the source of these pitfalls; they are listed here with their citation and precise mechanism.

Formatting and display precision

• Licence display must be an exact copy on standard A4, white background, black characters, not shrunk or enlarged and with no other marks or additions, excluding clear laminated covering; stickers or decorative frames are prohibited (s 14G(3)). Non-compliance attracts a maximum penalty of 25 penalty units and a penalty notice amount appears in Schedule 2. Practical risk: many outlets currently use framed certificates or decorative signage; those will violate s 14G(3).

• Price tickets are tightly constrained. They must be attached to a sales unit, have only two colours with a single ticket colour and a single information colour, be no more than 35 cm2, use only one font, be limited in text size (no more than 2 cm in height or 1.5 cm in width), and must not be highlighted by lighting or arranged with other price tickets to create images (s 11(2)(a)-(j)). Similarly, the single board option is limited to black-on-white or white-on-black, 2,000 cm2 area limit, single font and specified text sizes (s 11(3)). Practical risk: many retailers use larger price signage, bold or coloured highlighting, or multiple tickets arranged as promotional displays; these formats would be non-compliant.

Narrow product-line definitions

• The Regulation defines product line in a way that draws in nicotine, tar, flavour, brand and packaging quantity (s 11(4)). That means manufacturers or retailers who change flavour descriptors, nicotine levels, or packaging quantity may create a new product line requiring separate price ticket entries or different display treatment. Practical risk: stocking variants without adjusting display may breach s 11 requirements.

Packaging summons and historic exception

• Packaging prohibitions are broad: statements implying sporting, sexual or business success, depictions of people, cartoons, representations with appeal to children, or holograms are prohibited (s 13(1)(a)-(e)). There is a narrow exception for cigars packed before 31 August 1999 for the prohibition on depicting people (s 13(2)). Practical risk: sellers of imported or specialty tobacco should verify packing dates and packaging content; non-compliance attracts a maximum penalty of 20 penalty units.

Health warning sizing and placement

• When packaging contains an advertisement, a health warning must occupy at least one quarter of the advertisement text and space, be on a white background, and use the Schedule 1, Form 1 text in approximately the same proportions (s 14(1)). Practical risk: small or decorative advertisements on packaging may be judged to contain advertisement text and fail the one-quarter health-warning test.

Licence application procedures and refunds

• Fees and refunds. Application and renewal fees are fixed at $1,100 (timely) and $1,280 (late renewal within 30 days) (ss 14B(1), 14C(1)). If the Secretary refuses to grant or renew a licence, an applicant may apply for a refund of not more than $770 and the Secretary has discretion to grant, partially grant or refuse refunds (ss 14B(2)-(4), 14C(2)-(4)). The Secretary may waive a later application’s fee if an earlier application was requested to be withdrawn and its fee has not been refunded (s 14B(1B)). Practical risk: applicants who withdraw on request and reapply must ensure the refund status of earlier fees, or otherwise pay again and rely on discretionary waiver.

• Timelines for supplying information. Section 14AA allows the Secretary to refuse grant or renewal where the Secretary requires further information and the applicant fails to provide it within 14 days, subject to discretionary extension. Practical risk: a failure to respond promptly to requests for information can lead to refusal.

Criminal record checks and cost recovery

• Applicants and relevant persons must consent to nationwide criminal record checks and the Secretary may require checks conducted within three months; the Secretary may recover reasonable costs of conducting or obtaining such checks (s 14D). Practical risk: applicants must budget for potential criminal record check costs and ensure timely provision of checks to avoid refusal on information grounds.

Wholesale verification and transactional burdens

• Licensed wholesalers must not sell by wholesale to unlicensed persons, and are taken to have complied if they verify licences via the register at the time of sale (s 14H(1)-(2)). Wholesalers must provide invoices that include their licence number as soon as practicable (s 14H(5)). Licence holders must retain invoices for at least two years and produce them on request (s 14J(1)-(2)). Practical risk: failure to verify a purchaser’s licence via the register, incomplete invoices, or inadequate record retention exposes both wholesalers and buyers to compliance action.

Seizure and disposal procedural requirements

• Disposal of illicit goods requires reasonable steps to notify apparent owners and allow submissions, consider submissions made within 28 days, and retain photographs as evidence (s 18C). Practical risk: failure to notify or consider submissions, or failure to retain required photographs, could invalidate disposal or lead to procedural complaints.

Finality of internal review

• Internal review decisions are final and not subject to further review (s 19(9)). Practical risk: applicants should treat internal review as their principal administrative remedy for the three decision types listed (grant refusal, renewal refusal, revocation), and should prepare their submissions comprehensively since further internal review avenues are precluded by the Regulation.

Penalty notice complexity

• The Schedule ties penalty notice amounts to a mixture of Act and Regulation provisions, varying by provision and by individual versus corporate offender. Practitioners must map a contravention to the correct Schedule item rather than assuming uniform penalties. Practical risk: reliance on an incorrect penalty schedule could lead to underpayment or enforcement action.

These are not speculative problems; each cites the Regulation as drafted. In practice, compliance requires attention to small formatting and documentary details, prompt responses to information requests and timely record-keeping, plus an understanding of how to verify counterpart licences on the Secretary’s register.

Compliance under this Regulation requires a coordinated set of administrative, documentary, display and transactional steps. The following is a practical checklist drawn directly from the Regulation text and organised by actor. Each item cites the relevant section.

Retailers and retail licence holders

• Display the single health warning at the point of sale in the precise form and dimensions: width between 50 cm and 100 cm, area between 2,000 cm2 and 3,200 cm2, white background, black text using Schedule 1 Form 1 proportions (s 15(2)-(3); Schedule 1 Form 1). Ensure conspicuous placement at the point of sale (s 15(3)).
• Display the notice about sales to minors at the point of sale, minimum 15 cm by 21 cm, white background, black text using Schedule 1 Form 2 proportions (s 16(2)-(3); Schedule 1 Form 2).
• If the shop sells tobacco and other products and has more than one cash register, consider using the single allowable statement “Tobacco sold at this cash register only” in A4 size with white background and black text not exceeding 60 point type, placed at the specified registers (s 18(1)-(3)).
• Ensure price displays for tobacco products conform either to price tickets meeting s 11(2) requirements or a single board under s 11(3). A price ticket must be attached to the sales unit, be no larger than 35 cm2, use only two colours and one font, and avoid lighting or arrangements that create composite images (s 11(2)). The board option must be black-on-white or white-on-black, no more than 2,000 cm2, one font, and positioned next to the sales unit (s 11(3)).
• Display a copy of the retail licence conspicuously at the point of sale on standard A4 white paper with black text, exact copy and no additional marks or frames (s 14G(1), (3)). Note the maximum penalty (s 14G(1)-(2)) and the penalty notice amounts in Schedule 2.
• When obtaining tobacco or nicotine products from a wholesaler, be ready to show the licence or evidence of the licence to the wholesaler (s 14H(3)).

Wholesalers and wholesale licence holders

• Do not sell by wholesale to persons who are not licensed retailers or licensed wholesalers. Verify purchasers’ licences at the time of sale using the Secretary’s register to take the safe harbour provided by s 14H(2).
• Provide an invoice to the other licence holder as soon as practicable after a sale, and include the wholesaler’s licence number on the invoice (s 14H(5)). Keep copies of invoices received and given for at least two years from the date of the sale, and produce them on request to the Secretary or an inspector (s 14J(1)-(2)).
• Display a copy of the wholesale licence on wholesale premises on standard A4 as required (s 14G(2), (3)).

Licence applicants and licence holders

• Before applying, confirm who the relevant persons are for the application depending on your organisational form, for example committee member, partner, secretary of a registered club, or trustee (s 14A). Obtain signed consents from those relevant persons to enable nationwide criminal record checks (s 14D(1)).
• Budget for the prescribed application fee of $1,100 and be aware of renewal fees: $1,100 if applied for before expiry, $1,280 if within 30 days after expiry (ss 14B(1), 14C(1)). Be aware the Secretary may refund part of a fee or waive fees in specified circumstances (ss 14B(1A), 14B(1B), 14C(1A)).
• Provide any further information requested by the Secretary within 14 days, or seek an extension from the Secretary where needed; failure to do so is a ground for refusal under s 14AA(2).
• Consent to criminal record checks and supply a nationwide criminal record check within three months if requested; be prepared to pay reasonable costs if the Secretary recovers them (s 14D(2)).
• Notify the Secretary within 14 days if a relevant person is found guilty or convicted of a relevant offence (s 14F).
• Use the register to check other licence holders and keep records of such checks if needed to demonstrate due diligence (s 14I).

Packaging and marketing compliance

• Ensure packaging does not contain prohibited promotional elements such as statements alluding to sporting, sexual or business success, depictions of people or cartoon characters, or scenes that appeal to children, and that holograms are not used (s 13(1)). Where packaging contains an advertisement, include the health warning occupying at least one quarter of the advertisement text and space on a white background in the Schedule 1 Form 1 format and proportions (s 14(1)).
• Review all packaging for compliance with the prohibited content list and the required proportions for health warnings; maintain records and suppliers’ assurances where possible.

Evidence and seizure readiness

• If handling seized goods, ensure certificates contain the prescribed matters: name and job title of the certifier, date of inspection, a statement of authorisation and inspection, verification of identity and quantity, and whether a representative sample is kept (s 18A). Ensure only authorised persons issue certificates (s 18B).
• Where seized goods are to be disposed, take reasonable steps to notify the apparent owner or seizing person of proposed disposal, provide opportunity for submissions, provide a copy of the certificate, consider submissions made within 28 days and retain photographs of the goods as evidence (s 18C).

Administrative processes and reviews

• If a licence application is refused, renewals refused, or a licence revoked, an application for internal review must be made to the Secretary within 28 days, in the form specified by the Secretary, and accompanied by the submissions and documents you wish the internal reviewer to consider (s 19(2)-(3)). Prepare the full evidentiary record for the internal reviewer because the internal reviewer’s decision is final (s 19(9)).
• Keep comprehensive records of all licence-related correspondence, requests for information and confirmations of register checks to support compliance and any review.

Practical record-keeping and audit tips

• Maintain an indexed two-year archive of all invoices for wholesale transactions involving tobacco and non-tobacco smoking products, ensuring invoices contain licence numbers and are date-stamped (ss 14H(5), 14J(1)).
• Retain copies of licence display, photograph the displayed licence as installed in the premises to evidence compliance with the exact-copy requirement (s 14G(3)).
• Keep a log of any requests from the Secretary for further information and of any extensions requested or granted under s 14AA(3).

Following the Regulation’s prescriptions requires systematic implementation of display templates, document templates, and transactional verification routines. The regulatory text supplies precise formatting and timing requirements; compliance therefore rests on operationalising those specifications in shop practice, procurement documentation and record-keeping systems.