(1)  A commercial agent must provide a report to the Commissioner by 30 September in each year.

Penalty:  In the case of –

(a) a body corporate, 500 penalty units; and

(b) a natural person, 100 penalty units.

(2)  A report –

(a) is to contain any information the Commissioner determines; and

(b) is to be accompanied by the certified report of the audit issued under section 30(3) .

(3)  The Commissioner may require a commercial agent to provide further reports as the Commissioner determines.