(1)  Within 3 months after the expiration, surrender or revocation of a licence, the licensee must submit to the Director a report (a final report ) in relation to the period of the licence.

(2)  The final report is to –

(a) be in accordance with the reporting guidelines; and

(b) contain any other matter relating to the licence that is specified in the reporting guidelines, or by the Director by notice in writing to the licensee, as being required to be contained in the report.