Tobacco and Other Smoking Products Act 1998
sec.49Invoices for supply to retailers
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sec.49 Invoices for supply to retailers
This section applies if either of the following licensees supplies a smoking product to a retailer— a licensee for a wholesale licence; a licensee for a retail licence to which a limited wholesale condition applies. The licensee must give the retailer an invoice for the sale that is in English and that otherwise complies with the requirements prescribed by regulation. Maximum penalty—140 penalty units. The licensee must keep a copy of the invoice for at least 2 years after giving the retailer the invoice. Maximum penalty—140 penalty units. The retailer must keep a copy of the invoice for at least 2 years after being given the invoice. Maximum penalty—140 penalty units. s 49 ins 2023 No. 16 s 7 amd 2025 No. 27 s 7 (sec.49-ssec.1) This section applies if either of the following licensees supplies a smoking product to a retailer— a licensee for a wholesale licence; a licensee for a retail licence to which a limited wholesale condition applies. (sec.49-ssec.2) The licensee must give the retailer an invoice for the sale that is in English and that otherwise complies with the requirements prescribed by regulation. Maximum penalty—140 penalty units. (sec.49-ssec.3) The licensee must keep a copy of the invoice for at least 2 years after giving the retailer the invoice. Maximum penalty—140 penalty units. (sec.49-ssec.4) The retailer must keep a copy of the invoice for at least 2 years after being given the invoice. Maximum penalty—140 penalty units.
- (a) a licensee for a wholesale licence;
- (b) a licensee for a retail licence to which a limited wholesale condition applies.