This Chapter requires certain manufacturers and importers of tobacco products (collectively known as reporting entities) to give to the Secretary the following reports for each financial year:

  (a)   a report identifying the ingredients used in manufacturing tobacco products;

  (b)   a report providing information relating to the volume of tobacco products imported into, or sold or supplied in, Australia;

  (c)   a report providing information about the entity's marketing and promotional expenditure.

A reporting entity may consolidate reports into a single report that covers the same financial year. Related reporting entities may also combine reports into a single report, either on their own initiative or as directed by the Secretary.

The Minister must publish each report given by a reporting entity under this Chapter unless the Minister is satisfied that it is not appropriate to do so. However, the Minister must not publish trade secrets or information that has a commercial value that would be, or could be, destroyed if the information were disclosed.

A reporting entity that contravenes a reporting requirement may commit an offence or be liable for a civil penalty. The Minister may also decide to publish information about the non - compliance, including the identity of the reporting entity.