Australian medicinal cannabis licensees file four cumulative reports a year, one per permitted site, with a hard 15th-of-the-month deadline. Miss one and the Office of Drug Control can issue infringement notices or move on your licence.
ODC quarterly reporting for cannabis is the recurring operational obligation that catches more Australian Licensed Producers than any other compliance task. The Office of Drug Control administers it under the Narcotic Drugs Act 1967, and every cultivation, production, and manufacture permit holder files using the ODC Cannabis Reporting Template. Reports are cumulative from 1 January, due by the 15th of the month following each quarter end, and Q4 must include a full annual reconciliation. This page covers the four deadlines for 2026, how the cumulative format works, the per-site rule, the records behind every figure, and how your data flows up to the International Narcotics Control Board.
For where quarterly reporting fits in the broader regulatory stack, see the Australian cannabis compliance checklist and the upstream ODC cannabis licence Australia guide.
What Are the ODC Quarterly Reporting Deadlines for Cannabis Licensees?
Australian medicinal cannabis licensees submit four quarterly reports per calendar year to the Office of Drug Control, each due on the 15th of the month after the quarter ends. The submission vehicle is the ODC Cannabis Reporting Template, an Excel workbook published by the Office of Drug Control that captures monthly breakdowns of cultivation, production, manufacture, use, and stock balances for every controlled cannabis material on site.
Here are the four deadlines for 2026 plus the first deadline of 2027. Bookmark this table; the dates repeat every year because quarters are fixed to the calendar year.
| Quarter | Reporting period (cumulative) | Due date | Special requirements |
|---|---|---|---|
| Q1 2026 | 1 January – 31 March 2026 | 15 April 2026 | Standard quarterly report |
| Q2 2026 | 1 January – 30 June 2026 | 15 July 2026 | Standard quarterly report |
| Q3 2026 | 1 January – 30 September 2026 | 15 October 2026 | Standard quarterly report |
| Q4 2026 | 1 January – 31 December 2026 | 15 January 2027 | Full annual reconciliation included |
Build your internal close calendar to land final figures with the QAP no later than the 10th, leaving four working days for QA review and submission. Late or non-submission is one of the explicit triggers in the Office of Drug Control’s compliance escalation framework, alongside false or misleading information.
How Cumulative Quarterly Reports Work for Australian Cannabis Licensees
The most common error new Australian licensees make on their first ODC quarterly report is treating it as a discrete three-month return. It is not. Each report restates the year to date: Q2 covers January through June, Q3 covers January through September, and Q4 covers the entire calendar year plus a full annual reconciliation against opening stock, all activity, and closing stock.
Worked example. A single-site cultivator with this 2026 activity:
- January-March: 200 clones planted, 50 plants to flowering, 18 kg fresh harvest, 4.2 kg dried
- April-June: 100 new clones, 60 plants to flowering, 22 kg fresh harvest, 5.1 kg dried, 0.3 kg trim destroyed
The Q1 report (due 15 April) covers January through March. The Q2 report (due 15 July) restates the same Q1 figures plus April, May, and June. Q3 adds July through September. Q4 contains all twelve months plus a reconciled annual total. You are not replacing prior figures each quarter, you are extending them.
One practical consequence: any restatement of prior-quarter figures shows up immediately in the next submission. Correct a March harvest weight in May and the Q2 report will display the corrected figure where Q1 displayed the original. The Office of Drug Control sees both versions. Keep a documented audit trail of every restatement, the reason, and the sign-off, because a quiet correction invites questions on inspection.
The Q4 annual reconciliation also forces an explicit closing-stock figure that must match next year’s opening stock to the gram. Discrepancies between Q4 closing and Q1 opening balances are the single most common trigger for follow-up correspondence from the Office of Drug Control.
How Do You File ODC Quarterly Reports for Multi-Site Operations?
Each permitted site files separately. The Office of Drug Control treats every permit as a discrete reporting entity, so a company with a cultivation permit in regional Victoria and a manufacture permit in Sydney files two reports per quarter, not one. Activities are authorised at the permit level, not the licence level.
Three operational rules follow from the per-site requirement:
- Separate ODC Cannabis Reporting Template workbooks per permit. Do not combine sites in one file. The Office of Drug Control matches each submission to a specific permit reference, and bundled workbooks may trigger a request to resubmit in the correct format.
- Per-site stock balances must close to the gram. Inter-site transfers appear as outbound movement at the origin and inbound at the destination. Both sides must reconcile to the same weight, date, and batch identifier.
- Per-site QA sign-off. The qualified person at each site signs off the figures for that site. A central compliance manager may coordinate submission, but the figures must be traceable to the local batch records.
A producer running three permits across two states files twelve submissions per year, not four. Operations teams routinely underestimate this load when scoping QAP capacity for quarterly close.
What Records Must You Keep to Support Quarterly Reporting?
Every line on the ODC Cannabis Reporting Template must be traceable to a primary record. The Narcotic Drugs Act 1967 and supporting regulations require licence holders to maintain records sufficient to demonstrate compliance with permit conditions and to allow Office of Drug Control inspectors to reconcile reported figures against on-site stock. The Therapeutic Goods Administration adds further record-keeping obligations for any product released under TGO 93. Records must be retained for the period prescribed by the Narcotic Drugs Act and TGA guidance and retrievable for inspection at any time. Confirm the current retention period against your specific permit conditions; the duration is set in regulation and can shift between cultivation, production, and manufacture activities.
The minimum record set behind a quarterly report:
- Seed-to-sale traceability. Every plant tagged from propagation through to finished product or destruction, with stage transitions (propagation, vegetative, flowering, harvest, drying, curing, processing, finished product or destruction) timestamped and operator-attributed. This produces the cultivation and production figures on the template.
- Batch records and weight logs. Weight at every transition: fresh harvest, post-dry, post-cure, and any in-process loss for trim, sample removal, or destruction. The Q4 reconciliation depends on a clean weight bridge from opening stock plus inputs to closing stock plus outputs plus losses.
- Destruction logs. Witnesses, weights, methods, and reasons for every destruction event, reconciling against the reduction in active inventory.
- Transfer records. Manifest, weight, batch identifiers, and timestamps for inter-site or inter-licensee movement of controlled cannabis material.
- Sample removals. Sample weight, batch source, date, and receiving laboratory. Samples leave active inventory and must be tracked.
- Stock counts. Periodic physical counts compared against the digital inventory record, with explanations for any variance.
The Office of Drug Control may inspect any of these records on demand. The cleaner the seed-to-sale system, the faster the quarterly close. GACP cannabis cultivation SOPs produce upstream cultivation data, and the PIC/S GMP v17 cannabis Australia framework governs manufacturing data feeding the production sections.
How Does ODC Quarterly Data Feed INCB Reporting?
The Office of Drug Control does not collect this data for domestic purposes alone. Australia is a signatory to the Single Convention on Narcotic Drugs 1961, which obliges Australia to report on quantities of controlled cannabis materials at every stage of the supply chain to the International Narcotics Control Board (INCB). The Narcotic Drugs Act 1967 implements that treaty domestically, and your quarterly submission is the data source the Office of Drug Control aggregates to file Australia’s annual INCB return.
What this means for a Licensed Producer:
- Your quarterly figures must be defensible at the international level, not just the domestic level. Treat them with the same rigour as a financial reporting line.
- INCB publishes annual narcotic drugs technical reports aggregating global production, manufacture, and consumption. The cannabis figures inside Australia’s entry are built from your data and every other Australian licensee’s data.
- The Office of Drug Control reconciles individual submissions before consolidating the national figure, so material discrepancies are caught before any inspection visit.
- The obligation to file with INCB is fixed by treaty; the Office of Drug Control cannot grant a domestic extension that compromises the international filing. This is why the 15th deadline is enforced firmly.
Quarterly reporting is not paperwork the Office of Drug Control invented. It is the mechanism Australia uses to meet a treaty obligation in force since 1961, and errors at the licensee level propagate all the way up the chain from your batch records to Australia’s annual return to INCB.
Frequently Asked Questions
What is the ODC Cannabis Reporting Template?
The ODC Cannabis Reporting Template is the Excel workbook the Office of Drug Control publishes for medicinal cannabis licensees to use when filing quarterly reports. It captures monthly breakdowns of cultivation (plants propagated, vegetative, flowering, harvested), production (drying, curing, processing, packaging), manufacture (extraction, formulation, finished dosage forms), use of cannabis material, and stock balances at month end. Download the current version from the Office of Drug Control, complete one workbook per permitted site, and submit via the channel the ODC specifies in your permit conditions. Always check you are using the latest published template; submissions on superseded templates may be returned.
Does the ODC require seed-to-sale tracking for cannabis?
The Narcotic Drugs Act 1967 and the Office of Drug Control’s reporting framework require licensees to track every cannabis plant from seed or clone through to finished product or destruction, with unique batch identifiers and weight captured at every transition. The legislation does not mandate a specific software product, but the obligation to file accurate monthly breakdowns on the ODC Cannabis Reporting Template effectively requires a seed-to-sale tracking system. Manual records become unmanageable for any commercial site, particularly when the Q4 annual reconciliation forces a full year of activity to reconcile to the gram. Most Australian Licensed Producers run a dedicated seed-to-sale platform and export figures into the ODC template each quarter.
What happens if I miss an ODC quarterly reporting deadline?
The Office of Drug Control treats late submission as a compliance breach. Escalation runs from infringement notices for the first occurrence, to additional licence conditions for continuing non-compliance, and ultimately licence cancellation for serious or repeated breaches. False or misleading information attracts the same range of consequences plus potential referral for criminal investigation under the Narcotic Drugs Act 1967. If you know in advance you will miss a deadline, contact your ODC case officer before the 15th rather than submitting late or incomplete. The Office of Drug Control has some discretion when you communicate proactively; it has very little when a submission simply fails to arrive.
How is the ODC annual reconciliation different from a quarterly report?
The annual reconciliation is a section included in the Q4 submission (due 15 January), not a separate filing. It reconciles opening stock at 1 January, plus all cultivation, production, and inbound transfer inputs across the year, minus all destruction, sale, sample, and outbound transfer outputs, against closing stock at 31 December. Any unexplained variance must be documented. The Q4 closing-stock figure becomes the opening-stock figure on the following year’s Q1 report and the two must match exactly. Most operators build a draft annual reconciliation in late November to resolve weight-bridge errors, undocumented destructions, and unrecorded samples before the January submission.
Do I file one quarterly report for the company, or one per site?
One per permitted site. The Office of Drug Control authorises activities at the permit level, not the company level, so each cultivation, production, and manufacture permit submits its own ODC Cannabis Reporting Template every quarter. A licence holder with three permits across two states files twelve reports per calendar year. Inter-site transfers between your own permits appear as outbound movement on one report and inbound on the other, with both sides reconciling to the same weight, batch, and date.
What is the Single Convention on Narcotic Drugs 1961 and why does it matter for my quarterly report?
The Single Convention on Narcotic Drugs 1961 is the United Nations treaty that classifies cannabis as a controlled substance and requires signatory countries to report production, manufacture, and consumption figures to the International Narcotics Control Board. Australia is a signatory. The Narcotic Drugs Act 1967 implements the treaty domestically, and the Office of Drug Control’s quarterly reporting regime is how Australia collects the data for its annual INCB return. Your quarterly submission is a contribution to Australia’s international treaty reporting, which is why deadlines and accuracy requirements are enforced firmly.
Get the Full Australian Cannabis Compliance Checklist
The complete PDF covers ODC licensing, quarterly reporting, TGO 93 testing, PIC/S GMP v17 manufacturing, GACP cultivation, and the full traceability framework that turns every batch record into a clean quarterly submission.
Download Free Australian Cannabis Compliance ChecklistRecommended For You
HighIQ Webinar Series: Powering Precision Production with Total Grow Control
May 8, 2026Portugal’s Cannabis Exports Triple: 42 Tonnes to Germany and Growing as Europe’s Processing Hub
April 22, 2026UK Medical Cannabis Prescriptions Surge 262%: 80,000 Patients and a GBP 500M Private Market
April 21, 2026About GrowerIQ
GrowerIQ is changing the way producers use software - transforming a regulatory requirement into a robust platform to learn, analyze, and improve performance.
To find out more about GrowerIQ and how we can help, fill out the form to the right, start a chat, or contact us.