Liquor Act 1992

A licensee must, within 21 days after the end of a licence period, file with the commissioner a return in relation to all liquor purchased, or otherwise obtained, for the licensed premises during the licence period.

However, subsection (1) does not apply to a licensee if the commissioner is satisfied, and gives written notice to the licensee that, the licensee need not file a return under subsection (1), having regard to the principal activity, and the nature and extent, of the business conducted under the licence.

Also, the licensee under a producer/wholesaler licence must, within 21 days after the end of a licence period, file with the commissioner a return in relation to—

all liquor sold under authority of the licence during the licence period; and

promotional events attended by the licensee during the licence period.

Further, the licensee under an artisan producer licence must, within 21 days after the end of a licence period, file with the commissioner a return in relation to—

all liquor sold under authority of the licence during the licence period; and

all liquor produced under authority of the licence during the licence period; and

if the licensee is a corporation—

the ownership of the licensee; and

the owner’s production, if any, of liquor; and

promotional events attended by the licensee during the licence period.

A return under subsection (1), (3) or (4) must contain the particulars, and be accompanied by the documents, prescribed under a regulation.

If the commissioner is not satisfied a return filed by a licensee under subsection (1), (3) or (4) is accurate, the commissioner may, by written notice given to the licensee, require the licensee to file with the commissioner a further return of the same type, certified to be accurate by the person responsible for auditing the accounting records of the business conducted under the licence.

A person given a notice under subsection (6) must comply with the notice within the time stated in the notice.