Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The ITEC Commissioner has the reporting functions described in this section.
Law enforcement reports
(2) As soon as practicable after the end of each reporting period starting on or after the day this section commences, the ITEC Commissioner must prepare reports on the prevalence and consequences of the illicit tobacco and e - cigarette trade in Australia.
(3) As soon as practicable after the completion of a report prepared for the purposes of subsection (2), the report must be:
(a) published on a website maintained by the Department of Home Affairs; and
(b) given to the Minister for Home Affairs.
(4) The ITEC Commissioner must be satisfied that a report prepared for the purposes of subsection (2) was prepared in collaboration with such Commonwealth, State and Territory agencies as the ITEC Commissioner considers appropriate.
Excise and customs duty reports
(5) As soon as practicable after the end of each reporting period starting on or after the day this section commences, the ITEC Commissioner must prepare reports on the estimated amount of evaded tobacco excise and customs duty resulting from the illicit tobacco and e - cigarette trade in Australia.
(6) Without limiting subsection (5), a report prepared for the purposes of that subsection must include:
(a) estimates of the amount of imported and domestically produced illicit tobacco and e - cigarette products in Australia; and
(b) a comparison of the estimated amount of evaded tobacco excise and customs duty resulting from the illicit tobacco and e - cigarette trade in Australia, and the amount of excise and customs duty collected as a result of the legal trade in tobacco and e - cigarette products in Australia.
(7) As soon as practicable after the completion of a report prepared for the purposes of subsection (5), the report must be:
(a) published on a website maintained by the Department of Home Affairs; and
(b) given to the Minister for Home Affairs.
(8) The ITEC Commissioner must be satisfied that a report prepared for the purposes of subsection (5) was prepared in collaboration with the Australian Taxation Office.
Enforcement statistics reports
(9) As soon as practicable after the end of each reporting period starting on or after the day this section commences, the ITEC Commissioner must prepare reports on enforcement statistics, and analysis of those statistics, relating to the illicit tobacco and e - cigarette trade in Australia, including detections and seizures of illicit tobacco and e - cigarette products, and associated arrests.
(10) As soon as practicable after the completion of a report prepared for the purposes of subsection (9), the report must be:
(a) published on a website maintained by the Department of Home Affairs; and
(b) given to the Minister for Home Affairs.
(11) The ITEC Commissioner must be satisfied that a report prepared for the purposes of subsection (9) was prepared in collaboration with the Australian Crime Commission.
Tabling
(12) The Minister for Home Affairs must cause a report given to the Minister under this section to be tabled in each House of the Parliament within 15 sitting days of that House after the report is given to the Minister.
(13) In this section:
"reporting period" means a period of 12 months starting on 1 July.